Special provision with respect to goods and services tax
Part XI: Relations between the Union and the States
(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.
Amendment notes
- ¹Whole article: Ins. by the Constitution (One Hundred and First Amendment) Act, 2016, s. 2 (w.e.f. 16-9-2016).
The Constitution of India (As on 1 May 2026). Includes every amendment up to the Constitution (One Hundred and Sixth Amendment) Act, 2023. The small raised numbers in the text point to the amendment notes below.
Related articles
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- 246Subject-matter of laws made by Parliament and by the Legislatures of States
- 247Power of Parliament to provide for the establishment of certain additional courts
- 248Residuary powers of legislation
- 249Power of Parliament to legislate with respect to a matter in the State List in the national interest
- 250Power of Parliament to legislate with respect to any matter in the State List if a Proclamation of Emergency is in operation