Insertion of new article 246A - Special provision with respect to goods and services tax

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... stitution (One Hundred and First Amendment) Act, 2016 - Act-Rules - Insertion of new article 246A. 2 . After article 246 of the Constitution, the following article shall be inserted, namely:- .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... where the supply of goods, or of services, or both takes place in the course of inter-State trade or commerce. Explanation .-The provisions of this article, shall, in respect of goods and service .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X