Insertion of new Article 246-A.- After Article 246 of the Constitution, the following article shall be inserted, namely:-
"246-A. Special provision with respect ... Subject to Article 246-A, Parliament" shall be substituted. 4. Amendment of Article 249.- In Article 249 of the Constitution, in clause (1), after
Amendment of Article 270.- In Article 270 of the Constitution,-
(i) in clause (1), for the words, figures and letter "Articles ... clause (1), the following clauses shall be inserted, namely:- "(1-A) The tax collected by the Union under clause (1) of Article 246-A shall
Seventh Schedule to the Constitution, read with clause (1) of Article 246, Parliament has exclusive power to make laws with respect to the matters enumerated ... Entry 32 of the State List, read with clause (3) of Article 246 of the Constitution, confers on the State Legislature exclusive power to make
Article 276 in Constitution of India
276. Taxes on professions, trades, callings and employments
(1) Notwithstanding anything in article 246, no law of the Legislature
Article 246A in Constitution of India
246A. Special provision with respect to goods and services tax.—
(1) Notwithstanding anything contained in articles 246
Insertion of new Article 269-A.- After Article 269 of the Constitution, the following article shall be inserted, namely:-
"269-A. Levy and collection ... levied by a State under Article 246-A has been used for payment of the tax levied under clause (1), such amount shall not form
Taxes on professions, trades, callings and employments.
(1) Notwithstanding anything in article 246, no law of the Legislature of a State relating to taxes
Hundred and First Amendment) Act, 2016, dated 8.9.2016.]
(1) Notwithstanding anything contained in articles 246 and 254, Parliament, and, subject to clause (2), the Legislature
proviso to clause (1) of article 73, the words "or in any lawmade by Parliament" shall be omitted. (c) Article 81 shall apply subject ... Jammu and Kashmir. (g) In article 151, clause (2) shall be omitted. (6) PART XI. (a) In article 246, the words, brackets and figures "Notwithstandinganything
proviso to clause (1) of article 73, the words "or in any lawmade by Parliament" shall be omitted. (c) Article 81 shall apply subject ... Jammu and Kashmir. (g) In article 151, clause (2) shall be omitted. (6) PART XI. (a) In article 246, the words, brackets and figures "Notwithstandinganything
