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IndiaAuditLens Law Library

Section 6 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

  • 6The words “and such duties of excise on medicinal and toilet preparations” are omitted from article 268(1).

Section 6 removes the reference to specified excise duties on medicinal and toilet preparations from article 268(1). The operation is confined to the words identified for omission. It does not omit the remaining stamp-duty text or establish repeal of every excise levy on those preparations. The amendment changes the constitutional clause through that limited deletion.[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 6, verbatim (show)

Section

6. Amendment of article 268

In article 268 of the Constitution, in clause (1), the words "and such duties of excise on medicinal and toilet preparations" shall be omitted.

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 omission at article268 clause(1) 6

Questions to answer on the file2 questions
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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 6. Amendment of article 268". Constitution (One Hundred and First Amendment) Act, 2016, CBIC tax information portal. Retrieved 17 September 2026.

External links