Article 246A of Constitution of India – Special provision with respect to goods and services tax
Article 246A of Constitution of India deals with Special provision with respect to goods and services tax
Original Text of Article 246A of Constitution of India
(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.]
Questions related to Article 246A of Constitution of India
Article 246A gives special power to both Parliament and State Legislatures to make laws regarding Goods and Services Tax (GST), a major tax reform under the Constitution of India.
Article 246A was introduced through the 101st Constitutional Amendment Act, 2016 to enable the introduction of GST across India, removing multiple indirect taxes, as explained in detail on Indian Kanoon.
Both the Parliament (for the entire country) and State Legislatures (for their respective states) can make laws on GST, ensuring shared responsibility under the Articles of Indian Constitution.
Yes, but only for intra-state transactions. For inter-state trade or commerce, only Parliament has the exclusive power to legislate, as clarified in many cases on Indian Kanoon.
You can visit Indian Kanoon to explore GST-related cases, constitutional debates, and judgments involving Article 246A of the Indian Constitution for deeper understanding.
For Further Reference:
Other Related Links:
