Article 246A In English | Article 246A Of Indian Constitution In English | What Is Article 246A

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Article 246A Of Indian Constitution In English

Article 246A – Special provision with respect to goods and services tax.
(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.]

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Article 246A In English

246A Article – Special provision with respect to Goods and Services Tax.
(1) Notwithstanding anything contained in articles 246 and 254, Parliament, and, subject to clause (2), the Legislature of each State, has power to make laws with respect to the goods and services tax levied by the Union or such State.
(2) Parliament has special power to make laws with respect to goods and services tax where the supply of goods, or services, or both occurs in the course of inter-state trade or commerce.
Explanation.—The provisions of this article, in relation to the goods and services tax referred to in clause (5) of article 279A, shall have effect from the date recommended by the Goods and Services Tax Council.]

Note- All the things mentioned in this have been taken from the Indian Constitution itself. That is, it is the word of the constitution.

What Is Article 246A Of Indian Constitution?

Article 246A Debate Summary

This Article in its present form was not debated in the Constituent Assembly. This Article was introduced by the Constitution (One Hundred and First Amendment) Act, 2016, with effect from 16th September 2016.

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