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Section 13 of the Constitution (One Hundred and First Amendment) Act, 2016

From the IndiaAuditLens Law Library

GST›Constitution (One Hundred and First Amendment) Act, 2016

At a glance

Procedure, powers and definitions

  • 13(i)Article 286(1) changes from sale or purchase of goods to supply of goods, services or both. Both references to goods in clause (1)(b) are similarly expanded.
  • 13(ii)–(iii)Article 286(2) receives the specified supply wording, and clause (3) is omitted.

Section 13 changes article 286 from sale-or-purchase wording to supply wording that includes services as well as goods. It makes specified substitutions in clauses (1) and (2), extends the references in clause (1)(b) to goods or services or both, and omits clause (3). These are distinct textual amendments within the same constitutional article.[1]

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 13, verbatim (show)

Section 13. Amendment of article 286. In article 286 of the Constitution,-

(i) in clause (1),- (A) for the words "the sale or purchase of goods where such sale or purchase takes place", the words "the supply of goods or of services or both, where such supply takes place" shall be substituted; (B) in sub-clause (b), for the word "goods", at both the places where it occurs, the words "goods or services or both" shall be substituted;

(ii) in clause (2), for the words "sale or purchase of goods takes place", the words "supply of goods or of services or both" shall be substituted;

(iii) clause (3) shall be omitted.

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.

Replace sale phrase in clause 1 13(i)(a)

Questions to answer on the file2 questions
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Replace both goods occurrences in clause 1b 13(i)(b)

Questions to answer on the file2 questions
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Replace sale phrase in clause 2 13(ii)

Questions to answer on the file2 questions
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Omit clause 3 13(iii)

Questions to answer on the file2 questions
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Circulars and notifications

No circular or notification in the CBIC repository is recorded as citing this section.

See also

References

  1. Central Board of Indirect Taxes and Customs. "Section 13. Amendment of article 286". Constitution (One Hundred and First Amendment) Act, 2016, CBIC tax information portal. Retrieved 17 September 2026.

External links