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Constitution of India · Part XI: Relations Between the Union and the States · Distribution of Legislative Powers

Article 246A: Special provision with respect to goods and services tax

In plain words

Despite articles 246 and 254, both Parliament and every State Legislature can make laws on goods and services tax imposed by the Union or that State. Parliament alone can make laws on goods and services tax on supplies in the course of inter-State trade or commerce.

  • For the goods and services tax referred to in clause (5) of article 279A, this takes effect from the date the Goods and Services Tax Council recommends.

A simplified explanation, prepared with AI assistance from the official text below and checked automatically against it for numbers and cross-references. The official text is the law and prevails over this summary. Not legal advice.

Official text

(1) Notwithstanding anything contained in articles 246 and 254, Parliament, and, subject to clause (2), the Legislature of every State, have power to make laws with respect to goods and services tax imposed by the Union or by such State.

(2) Parliament has exclusive power to make laws with respect to goods and services tax 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 services tax referred to in clause (5) of article 279A, take effect from the date recommended by the Goods and Services Tax Council.]

Source: India Code (Legislative Department), the official text of the Constitution of India. As amended up to the Constitution (One Hundred and Sixth Amendment) Act, 2023. Text as on 10 September 2026. Words in square brackets [ ] were inserted or substituted by later amending Acts, and *** marks words omitted by an amendment. The amendment footnotes are not reproduced here. Official text on India Code.

Supreme Court judgments citing the article 246A