Section 8 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

  • 8After “consignment of goods”, article 269(1) receives the exception “except as provided in article 269A”.

Section 8 qualifies article 269(1) by inserting an exception for article 269A after the words “consignment of goods”. The amendment requires article 269(1) to be read subject to that express exception. Its effect depends on what article 269A provides, so the inserted qualification links the existing constitutional clause to the new article rather than supplying its detailed rules here.[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 8, verbatim (show)

Section 8. Amendment of article 269.

In article 269 of the Constitution, in clause (1), after the words "consignment of goods", the words, figures and letter "except as provided in article 269A" 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 article269 clause(1), after consignment of goods 8

Questions to answer on the file2 questions
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Provisions connected to Section 8
ProvisionConnectionWords that tie them
Section 9this provision exception in Section 9except as provided in article269A

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 8. Amendment of article 269". Constitution (One Hundred and First Amendment) Act, 2016, CBIC tax information portal. Retrieved 17 September 2026.

External links