Text
The text below is the section as served by the CBIC tax information portal on 17 September 2026, with the portal's own amendment footnote markers (shown as small numerals before a bracket) and its footnotes.[1] The Act as published in the Gazette of India is the legal source.
Section 11, verbatim (show)
Section 11. Amendment of article 271.
In article 271 of the Constitution, after the words ''in those articles'', the words, figures and letter ''except the goods and services tax under article 246A,'' shall be inserted.
Questions to answer on the file
Questions a reviewer answers from the engagement file, grouped by the part of the section they come from. They describe what the section asks; they do not decide it.
Insert article246A GST exception 11
Questions to answer on the file2 questions
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Relationship with other provisions
| Provision | Connection | Words that tie them |
|---|---|---|
| Section 2 | this provision exception in Section 2 | except the goods and services tax under article246A |
Circulars and notifications
No circular or notification in the CBIC repository is recorded as citing this section.
See also
- Section 2 of the Constitution (One Hundred and First Amendment) Act, 2016: insertion of new article 246A
References
- Central Board of Indirect Taxes and Customs. "Section 11. Amendment of article 271". Constitution (One Hundred and First Amendment) Act, 2016, CBIC tax information portal. Retrieved 17 September 2026.
External links
- Constitution (One Hundred and First Amendment) Act, 2016, Section 11 on the CBIC tax information portal