Clause 14 - Amendment of article 366 - GST - The Constitution (One Hundred And Twenty Second Amendment) Bill, 2014 [As Intorduced]

Amendment of article 366. 14. In article 366 of the Constitution,- (i) after clause (12), the following clause shall be inserted, namely:- (12A) goods and services tax means any tax on supply of goods, or services or both except taxes on the supply of the alcoholic liquor for human consumption; ; (ii) after clause (26), the following clauses shall be inserted, namely:- (26A) Services means anything other than goods; (26B) State with reference to articles 246A, 268 , 269 , 269A and 279A includes a Union territory with Legislature; .