Article 246A of Constitution of India 1950
( Article 246A Inserted by the Constitution (One Hundred and First Amendment) Act, 2016, w.e.f. 16-9-2016. )
Article – 246A After Constitution (One Hundred and First Amendment) Act 2016
Special provision with respect to goods and services tax.
246A. (1) Notwithstanding anything contained in articles 246 and 254, Parliament, and, subject to clause (2), the Legislature of every State, have power to make laws with respect to goods and services tax imposed by the Union or by such State.
(2) Parliament has exclusive power to make laws with respect to goods and services tax where the supply of goods, or of services, or both takes place in the course of inter-State trade or commerce.
Explanation.—The provisions of this article, shall, in respect of goods and services tax referred to in clause (5) of article 279A, take effect from the date recommended by the Goods and Services Tax Council.]
Comments on Article 246A
Under Clause (1) of Article 246A both the Parliament and State Legislatures have power to make laws with respect to goods and services tax (GST) imposed by the Union or by such State. However, Clause (2) of Article 246A restricts the powers of the State Legislatures by giving exclusive power to the Parliament to make laws with respect to GST where the supply of goods, or of services, or both takes place in the course of inter-State trade or commerce. Thus, Clause (2) sanctions the Parliament’s control and ascendancy over the States in inter-State trade or commerce.
The provisions of Article 246A in respect of GST referred to in Article 279A (5) i.e. petroleum crude, high speed diesel, motor spirit (commonly known as petrol), natural gas and aviation turbine fuel shall take effect from the date recommended by the Goods and Services Tax Council.
Relevant book on Constitution 101st Amendment Act 2016
Article – 246A as per Constitution (One Hundred and First Amendment) Bill, 2016
[AS AMENDED BY THE CONSTITUTION (ONE HUNDRED AND FIRST AMENDMENT) BILL, 2016
AS PASSED BY RAJYA SABHA ON 3RD AUGUST, 2016]
1 [Special provision with respect to goods and services tax.
246A.(1) Notwithstanding anything contained in articles 246 and 254, Parliament, and, subject to clause (2), the Legislature of every State, have power to make laws with respect to goods and services tax imposed by the Union or by such State.
(2) Parliament has exclusive power to make laws with respect to goods and services tax where the supply of goods, or of services, or both takes place in the course of inter-State trade or commerce.
Explanation.—The provisions of this article, shall, in respect of goods and services tax referred to in clause (5) of article 279A, take effect from the date recommended by the Goods and Services Tax Council.]
1. Inserted by the Constitution (One Hundred and First Amendment) Bill, 2016.
Download RELEVANT PROVISIONS OF CONSTITUTION OF INDIA [AS AMENDED BY THE CONSTITUTION (ONE HUNDRED AND FIRST AMENDMENT) BILL, 2016