Home Acts & Rules GST Draft-Bills-Reports GST - The Constitution (One Hundred And Twenty Second Amendment) Bill, 2014 [As Intorduced] Chapters List Enabling Goods and Services Tax (GST) This
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Clause 13 - Amendment of article 286 - GST - The Constitution (One Hundred And Twenty Second Amendment) Bill, 2014 [As Intorduced]Extract Amendment of article 286 13. In article 286 of the Constitution,- (i) in clause (1),- (A) for the words the sale or purchase of goods where such sale or purchase takes place , the words the supply of goods or of services or both, where such supply takes place shall be substituted; (B) in sub-clause (b), for the word goods , at both the places where it occurs the words goods or services or both shall be substituted; (ii) in clause (2), for the words sale or purchase of goods takes place , the words supply of goods or of services or both shall be substituted; (iii) clause (3) shall be omitted.
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