ARTICLE 271 [AS AMENDED BY THE CONSTITUTION (ONE HUNDRED AND FIRST AMENDMENT) BILL, 2016 AS PASSED BY RAJYA SABHA ON 3RD AUGUST, 2016] ARTICLE 271 Surcharge on certain duties and taxes for purposes of the Union. 271. Notwithstanding anything in articles 269 and 270, Parliament may at any time increase any of the duties or taxes… Read More »
ARTICLE 270 [AS AMENDED BY THE CONSTITUTION (ONE HUNDRED AND FIRST AMENDMENT) BILL, 2016 AS PASSED BY RAJYA SABHA ON 3RD AUGUST, 2016] ARTICLE 270 Taxes levied and distributed between the Union and the States. 270. (1) All taxes and duties referred to in the Union list, except the duties and taxes referred to in 1… Read More »
ARTICLE 269A of Constitution of India [ Article 269A Inserted by the Constitution (One Hundred and First Amendment) Act, 2016, w.e.f. 16-9-2016. ] Article – 269A, Constitution of India 1950 Levy and collection of goods and services tax in course of inter-State trade or commerce. 269A. (1) Goods and services tax on supplies in the course… Read More »
ARTICLE 269 [AS AMENDED BY THE CONSTITUTION (ONE HUNDRED AND FIRST AMENDMENT) BILL, 2016 AS PASSED BY RAJYA SABHA ON 3RD AUGUST, 2016] ARTICLE 269 Taxes levied and collected by the Union but assigned to the States. 269. (1) Taxes on the sale or purchase of goods and taxes on the consignment of goods 1[except as… Read More »
ARTICLE 268A [AS AMENDED BY THE CONSTITUTION (ONE HUNDRED AND FIRST AMENDMENT) BILL, 2016 AS PASSED BY RAJYA SABHA ON 3RD AUGUST, 2016] ARTICLE 268A Service tax levied by Union and collected and appropriated by the Union and the States. 268A. 2 [Omitted by the Constitution (One Hundred and First Amendment) Bill, 2016.] 2. Prior to… Read More »
ARTICLE 268 [AS AMENDED BY THE CONSTITUTION (ONE HUNDRED AND FIRST AMENDMENT) BILL, 2016 AS PASSED BY RAJYA SABHA ON 3RD AUGUST, 2016] ARTICLE 268 Distribution of Revenues between the Union and the States Duties levied by the Union but collected and appropriated by the States. 268. (1) Such stamp duties 1[***] as are mentioned in the… Read More »
ARTICLE 250 [AS AMENDED BY THE CONSTITUTION (ONE HUNDRED AND FIRST AMENDMENT) BILL, 2016 AS PASSED BY RAJYA SABHA ON 3RD AUGUST, 2016] ARTICLE 250 Power of Parliament to legislate with respect to any matter in the State List if a Proclamation of Emergency is in operation. 250. (1) Notwithstanding anything in this Chapter, Parliament shall, while… Read More »
ARTICLE 249 [AS AMENDED BY THE CONSTITUTION (ONE HUNDRED AND FIRST AMENDMENT) BILL, 2016 AS PASSED BY RAJYA SABHA ON 3RD AUGUST, 2016] ARTICLE 249 Power of Parliament to legislate with respect to a matter in the State List in the national interest. 249. (1) Notwithstanding anything in the foregoing provisions of this Chapter, if the Council… Read More »
ARTICLE 248 [AS AMENDED BY THE CONSTITUTION (ONE HUNDRED AND FIRST AMENDMENT) BILL, 2016 AS PASSED BY RAJYA SABHA ON 3RD AUGUST, 2016] ARTICLE 248 Residuary powers of legislation. 248. (1) 2[Subject to article 246A, Parliament] has exclusive power to make any law with respect to any matter not enumerated in the concurrent list or State List.… Read More »
Article 246A of Constitution of India 1950 ( Article 246A Inserted by the Constitution (One Hundred and First Amendment) Act, 2016, w.e.f. 16-9-2016. ) Article – 246A After Constitution (One Hundred and First Amendment) Act 2016 Special provision with respect to goods and services tax. 246A. (1) Notwithstanding anything contained in articles 246 and 254, Parliament, and,… Read More »