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Section 2 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

  • Inserted article 246A ExplanationFor GST referred to in article 279A(5), the article takes effect from the date recommended by the GST Council.

Procedure, powers and definitions

  • Inserted article 246A(1)Parliament and State Legislatures may legislate on GST imposed by the Union or State, notwithstanding articles 246 and 254 and subject to Parliament’s exclusive inter-State power.
  • Inserted article 246A(2)Parliament has exclusive GST legislative power where goods, services or both are supplied in inter-State trade or commerce.

Section 2 inserts article 246A into the Constitution, giving Parliament and State Legislatures power to make GST laws despite articles 246 and 254. Parliament alone has that power for supplies in inter-State trade or commerce. The inserted article also defers its operation for the GST referred to in article 279A(5) until the date recommended by the GST Council.[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 2, verbatim (show)

Section 2. Insertion of new article 246A. After article 246 of the Constitution, the following article shall be inserted, namely:- "246A. Special provision with respect to goods and services tax.

(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.''

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.

Literal insertion at article246 immediately before the new246A 2

Questions to answer on the file2 questions
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Documented allocation between Parliament and State Legislature 2,246A(1)–(2) and Explanation

Questions to answer on the file7 questions
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Exclusive Parliamentary inter-State allocation 2,246A(2) and Explanation

Questions to answer on the file7 questions
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Provisions connected to Section 2
ProvisionConnectionWords that tie them
Section 12this provision requires Section 12clause (5) of article279A
Section 14this provision defined by Section 14goods and services tax; Legislature of every State

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 2. Insertion of new article 246A". Constitution (One Hundred and First Amendment) Act, 2016, CBIC tax information portal. Retrieved 17 September 2026.

External links