Article 246A: Power to make laws with respect to GST

Newly inserted Article 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.

This article grants power to Centre and State Governments to make laws with respect to GST imposed by Centre or such State.

Centre has the exclusive power to make laws with respect to GST in case of inter-State supply of goods and/or services.

However, in respect to the following goods, the aforesaid provisions shall apply from the date recommended by the GST Council:

The provisions of Article 246A are notwithstanding anything contained in Articles 246 and 254. Article 254 deals with the supremacy of the laws made by Parliament.