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

Provides special legislative power to Parliament and State Legislatures regarding goods and services tax, with specific Union power for inter-State supply.

Part XIactive · inserted by amendment

In this article

What it means

Plain-language explanation

Where you notice it

Daily civic life

How it protects you

Citizen protection

What to remember

Exam and recall pointers

What it means

Simple explanation

Article 246A creates the constitutional law-making basis for GST.

Practical daily-life use

Where citizens notice it

  • Relevant whenever goods and services tax appears on bills and invoices.
  • Helps understand shared Union-State tax power after GST reform.

How it protects you

Citizen protection context

  • Creates a constitutional framework for a unified indirect tax system.
  • Supports coordinated tax administration between Union and States.

Example situations

General civic examples

  • A business charges GST on supply of goods or services.
  • A GST Council recommendation informs tax structure.

Citizen note

Learning note

Actual GST rates, exemptions, and compliance duties come from GST laws and notifications.

Exam pointers

What to remember

  • Article 246A was inserted by the 101st Amendment.
  • It is a special provision that differs from ordinary Article 246 list distribution.

Related articles

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Art. 246: Subject-matter of laws made by Parliament and by the Legislatures of StatesArticle 269AArticle 279A

Source references

Verification basis

Last reviewed against official sources: 2026-05-20.