Section 3 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

  • 3The reference to Parliament in article 248(1) is replaced by “Subject to article 246A, Parliament”.

Section 3 changes the opening reference to Parliament in article 248(1) by making it subject to article 246A. The substitution places that express qualification before Parliament’s role in the clause. Article 248(1) must therefore be read with the priority given to article 246A, rather than treating its reference to Parliament as unqualified by that 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 3, verbatim (show)

Section

3. Amendment of article 248.

In article 248 of the Constitution, in clause (1), for the word "Parliament", the words, figures and letter "Subject to article 246A, Parliament" shall be substituted.

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 substitution at article248 clause(1) 3

Questions to answer on the file2 questions
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Provisions connected to Section 3
ProvisionConnectionWords that tie them
Section 2this provision requires Section 2article246A

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 3. Amendment of article 248". Constitution (One Hundred and First Amendment) Act, 2016, CBIC tax information portal. Retrieved 17 September 2026.

External links