Other Amendments :
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Sl No |
Article | Provision as it stood prior to 101st Constitutional Amendment | Amendment |
| 248 | Parliament has exclusive power to make any law with respect to any matter not enumerated in the Concurrent List or State List. | The Power of the Parliament has been made subject to Article 246A. In other words, residuary power of the Parliament will not affect the State’s power to levy Goods and Service Tax under Article 246A. | |
| 249 | If Rajya Sabha has declared by resolution in national interest that Parliament should make laws with respect to any matter enumerated in the State List, Parliament can make laws for the whole or any part of the territory of India with respect to that matter while the resolution remains in force. | The resolution of Rajya Sabha can mandate the Parliament to make laws with respect to GST as provided in Article 246A also and not just restrict the same to matters specified in State List. | |
| 250 | Parliament shall, while a Proclamation of Emergency is in operation, have power to make laws with respect to any of the matters enumerated in the State List | This Power of the Parliament has been extended to Goods and Service Tax under Article 246A | |
| 268 | Stamp duties and excise duty on medicinal and toilet preparations shall be levied by the Government of India but shall be collected by states where such duties are levied within a state | Duties of excise on medicinal and toilet preparations has been deleted from this Article as GST subsumes the same | |
| 268A | Taxes on services shall be levied by the Government of India | Service tax subsumed under GST and so Article 268A omitted | |
| 271 | Taxes on the sale or purchase of goods / consignment of goods in the course of inter-state trade shall be levied and collected by Central Government but shall be assigned to the States. | This Article has been amended to exclude Goods on which is GST will be levied under Article 269A in the course of inter-state trade or commerce. Thus this Article will be effective for goods kept out of GST viz. crude, Petrol, HSD, ATF etc. |
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| 368 | Article 270 provides that a portion of all taxes and surcharges on such taxes that are levied and collected by the Central Government shall be distributed to the states in the manner that is prescribed. | This article has been amended to provide that the taxes collected by the Central Government under Article 246A(1) [CGST] shall also be distributed between the states in the manner prescribed. Further, the taxes collected IGST which has been used in payment of CGST and the amount apportioned to central government in IGST shall also be distributed to the states |
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| Parliament has been provided with the power to levy surcharge on any of taxes and duties levied by it. | The power to levy a surcharge has not been extended to GST levied under Article 246A. | ||
| Any amendment to the Constitution that seeks to make any changes that will affect the rights of states as enumerated in Proviso to Article 368(2) shall require ratification of state assemblies of not less that 50% of the states. | Article 279-A has been inserted in the proviso. Thus, any change that is sought to be made in relation to GST Council will require the ratification of not less than 50% of the states. |