Stand-alone amendments which are not part of Constitution
The Constitution (One hundred and first) Amendment Act, 2016 contains some sections. However, these will not be part of main Constitution.
[This appears rather strange way of doing things. If they are not part of Constitution, how they can be termed as ‘Constitutional Amendments’?].
Compensation to States – Parliament shall, on recommendation of GST Council, provide for compensation to States for loss of revenue arising on account of implementation of GST for period upto five years – Section 18 of Constitution Amendment Act effective from 16-9-2016.
States can continue with existing Vat laws for one year – As a transitory provision, State Governments can continue with existing Vat law for one year after introduction of GST – Section 19 of Constitution Amendment Act, inserted w.e.f. 16-9-2016.
Removal of difficulties – President can by order make provision for removal of any difficulty in giving effect to provisions of the Amendment Act. Such order can be made only within three years from date of assent to the Amendment Act – Section 20 of Constitution Amendment Act inserted w.e.f. 16-9-2016.