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Section 14 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

  • Inserted article 366(12A)GST means any tax on supply of goods, services or both, except taxes on supply of alcoholic liquor for human consumption.
  • Inserted article 366(26A)Services means anything other than goods.
  • Inserted article 366(26B)For articles 246A, 268, 269, 269A and 279A, State includes a Union territory with a Legislature.

Section 14 inserts GST-related definitions into article 366 of the Constitution. GST is defined by reference to tax on supply, with an express exclusion for alcoholic liquor for human consumption. Services are defined as anything other than goods. For the specified constitutional articles, State includes a Union territory with a Legislature, giving that inclusion a defined scope.[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 14, verbatim (show)

Section 14. Amendment of article 366. In article 366 of the Constitution,-

(i) after clause (12), the following clause shall be inserted, namely:- '(12A) "goods and services tax" means any tax on supply of goods, or services or both except taxes on the supply of the alcoholic liquor for human consumption;' (ii)after clause (26), the following clauses shall be inserted, namely:- '(26A)"Services" means anything other than goods;

(26B)"State" with reference to articles 246A, 268, 269, 269A and article 279A includes a Union territory with Legislature;'

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 GST definition and alcohol exclusion 14(i)

Questions to answer on the file2 questions
Ticks stay in this browser only.

Insert services definition 14(ii),26A

Questions to answer on the file2 questions
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Insert scoped State inclusion 14(ii),26B

Questions to answer on the file2 questions
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Provisions connected to Section 14
ProvisionConnectionWords that tie them
Section 2this provision requires Section 2article246A
Section 12this provision requires Section 12article279A

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 14. Amendment of article 366". Constitution (One Hundred and First Amendment) Act, 2016, CBIC tax information portal. Retrieved 17 September 2026.

External links