Section 20 in THE CONSTITUTION (ONE HUNDRED AND FIRST AMENDMENT) ACT, 2016
20. Power of President to remove difficulties.- (1) If any difficulty arises in giving effect to the provisions of the Constitution as amended by this Act (including any difficulty in relation to the transition from the provisions of the Constitution as they stood immediately before the date of assent of the President to this Act to the provisions of the Constitution as amended by this Act), the President may, by order, make such provisions, including any adaptation or modification of any provision of the Constitution as amended by this Act or law, as appear to the President to be necessary or expedient for the purpose of removing the difficulty:
Provided that no such order shall be made after the expiry of three years from the date of such assent.(2)Every order made under sub-section (1) shall, as soon as may be after it is made, be laid before each House of Parliament.[The Constitution (One Hundred and First Amendment) Act, 2016, instituted a nationwide Goods and Services Tax (GST) in India on July 1, 2017. It is the Constitution of India’s One Hundred and Twenty-Second Amendment Bill. GST is a Value Added Tax (VAT) proposed at the national level to be a comprehensive indirect tax levy on the manufacture, sale, and consumption of goods and services. It would replace all indirect taxes levied by the Indian Central and state governments on goods and services. It is intended to be comprehensive for the majority of goods and services. In the past, a person was required to pay a significant amount of taxes, including Central Excise Duty, Additional Excise Duty, Service Tax, Additional Customs Duty, State VAT, Entertainment Tax, and Entry Tax. The calculation of tax was significantly simplified with the introduction of the Goods and Services Tax. The Constitution Amendment Bill 122, often known as the 101 Amendment to the Indian Constitution, advocated for the implementation of GST. To prevent tax escalation and establish a single market for goods and services, the goods and services tax will replace numerous indirect taxes levied by the federal and state governments.Also Refer]
