Section 14 - Amendment of article 366 - Constitution (101st Amendment) Act, 2016

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 article 279A includes a Union territory with Legislature; . ****************** NOTES:- 1. Shall come into force w.e.f. 16th day of September 2016 vide S.O. 2986(E) dated 16.09.2016 .