Important Keyword: Article 366, Section 14.
Table of Contents
GST Section 14. Amendment of article 366.
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;’
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