Special provision with respect to goods and services tax
Quick Summary (TL;DR)
Article 246A (Special provision with respect to goods and services tax): Governs federal legislative and administrative division of powers between the Union and States under Part XI.
In Simple Citizen Words
Article 246A ('Special provision with respect to goods and services tax') in Part XI (Relations between the Union and the States) structures Indian federalism. It governs territorial and subject-matter jurisdiction under the Union, State, and Concurrent Lists of the Seventh Schedule, GST concurrent powers (Art 246A), residuary powers (Art 248), inconsistency/repugnancy rules (Art 254), inter-state river water disputes (Art 262), or the Inter-State Council (Art 263). Specifically: (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....
Key Constitutional Provisions
Constitutional Mandate (Art. 246A): Directly codifies the legal rule for 'Special provision with respect to goods and services tax' under Part XI
Structured across 4 clause(s) with clear procedural conditions
Requires transparent Parliamentary law-making and democratic accountability rather than arbitrary executive action
Exceptions & Reasonable Restrictions
Federalism is part of the Basic Structure of the Constitution (S.R. Bommai v. Union of India, 1994); neither the Union nor the States can usurp the exclusive legislative domain assigned to the other.
Why This Matters in Daily Life
Clarifies which government (Central or State) is responsible and accountable for every law, tax, and public service affecting your life.
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