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Section 19 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

Entitlement and conditions

  • 19Notwithstanding the Amendment Act, an inconsistent tax provision already in force in a State immediately before commencement continued during the specified transition.

Bars, duties and time limits

  • 19Continuation ended when a competent Legislature or authority amended or repealed the provision, or one year after commencement, whichever occurred earlier.

Procedure, powers and definitions

  • 19The law does not settle what makes a particular earlier State tax provision inconsistent with the amended Constitution; that requires assessment of the relevant texts.

Section 19 temporarily continued certain State tax provisions despite inconsistency with the Constitution as amended. It covered laws on goods, services or both that were in force immediately before the Amendment Act commenced. Continuation ended at the earlier of competent amendment or repeal and one year from commencement. The overriding clause supplied a limited transition, rather than indefinite preservation.[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 19, verbatim (show)

Section 19. Transitional provisions.

Notwithstanding anything in this Act, any provision of any law relating to tax on goods or services or on both in force in any State immediately before the commencement of this Act, which is inconsistent with the provisions of the Constitution as amended by this Act shall continue to be in force until amended or repealed by a competent Legislature or other competent authority or until expiration of one year from such commencement, whichever is earlier.

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.

Identify preserved inconsistent provision 19

Questions to answer on the file4 questions
Ticks stay in this browser only.

One-year outer continuation window 19

Questions to answer on the file3 questions
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Competent ending event 19

Questions to answer on the file4 questions
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Earlier-event continuation 19

Questions to answer on the file10 questions
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Provisions connected to Section 19
ProvisionConnectionWords that tie them
Section 1this provision requires Section 1commencement of this Act

Circulars and notifications

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

Unsettled questions

The words of section 19 do not answer these questions. Where one decides a matter on the file, the answer depends on the position taken on it.

  1. What makes the selected pre-commencement State tax provision inconsistent with the Constitution as amended by the101st Amendment for section 19, applying the identified texts and law-state?
  2. What makes the selected pre-commencement State tax provision inconsistent with the Constitution as amended by the101st Amendment for section 19, applying the identified texts and law-state?

See also

References

  1. Central Board of Indirect Taxes and Customs. "Section 19. Transitional provisions". Constitution (One Hundred and First Amendment) Act, 2016, CBIC tax information portal. Retrieved 17 September 2026.

External links