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 5, verbatim (show)
Section 5. Amendment of article 250.
In article 250 of the Constitution, in clause (1), after the words "with respect to", the words, figures and letter "goods and services tax provided under article 246A or" shall be inserted.
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 article250 clause(1), after with respect to 5
Questions to answer on the file2 questions
Relationship with other provisions
| Provision | Connection | Words that tie them |
|---|---|---|
| Section 2 | this provision requires Section 2 | article246A |
Circulars and notifications
No circular or notification in the CBIC repository is recorded as citing this section.
See also
- Section 2 of the Constitution (One Hundred and First Amendment) Act, 2016: insertion of new article 246A
References
- Central Board of Indirect Taxes and Customs. "Section 5. Amendment of article 250". Constitution (One Hundred and First Amendment) Act, 2016, CBIC tax information portal. Retrieved 17 September 2026.
External links
- Constitution (One Hundred and First Amendment) Act, 2016, Section 5 on the CBIC tax information portal