Book a demo
IndiaAuditLens Law Library

Section 7 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

  • 7Article 268A, inserted by section 2 of the Constitution (Eighty-eighth Amendment) Act, 2003, is omitted.

Section 7 omits article 268A from the Constitution in its entirety. It identifies that article by reference to its insertion through section 2 of the Constitution (Eighty-eighth Amendment) Act, 2003. The earlier amending Act identifies the provision being removed. The operative change is therefore omission of the whole article, rather than deletion of selected words within it.[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 7, verbatim (show)

Section

7. Omission of article 268A

.

Article 268A of the Constitution, as inserted by section 2 of the Constitution (Eighty-eighth Amendment) Act, 2003 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 entire article268A inserted by 88thAmendment section 2 7

Questions to answer on the file2 questions
Ticks stay in this browser only.

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 7. Omission of article 268A". Constitution (One Hundred and First Amendment) Act, 2016, CBIC tax information portal. Retrieved 17 September 2026.

External links