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WIP Amendment 101

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Nemo 2020-02-17 16:56:25 +05:30
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PART11.txt
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@ -29,15 +29,29 @@ Constitution referred to as the “State List”').
(4) Parliament has power to make laws with respect to any matter for
any part of the territory of India not included in a State notwithstanding that
such matter is a matter enumerated in the State List.
247. Power of Parliament to provide for the establishment of certain
additional courts.—Notwithstanding anything in this Chapter, Parliament may
246A. Special provision with respect to goods and services tax.—
(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-Statetrade 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.
247. Power of Parliament to provide for the establishment of certain additional courts.—
Notwithstanding anything in this Chapter, Parliament may
by law provide for the establishment of any additional courts for the better
administration of laws made by Parliament or of any existing laws with respect
to a matter enumerated in the Union List.
248. Residuary powers of legislation.—
(1) Parliament has exclusive
(1) Subject to article 246A, Parliament has exclusive
power to make any law with respect to any matter not enumerated in the
Concurrent List or State List.
(2) Such power shall include the power of making any law imposing a
@ -49,7 +63,7 @@ tax not mentioned in either of those Lists.
if the Council of States has declared by resolution supported by not less
than two-thirds of the members present and voting that it is necessary or
expedient in the national interest that Parliament should make laws with
respect to any matter enumerated in the State List specified in the resolution
respect to goods and services tax provided under article 246A or any matter enumerated in the State List specified in the resolution
,it shall be lawful for Parliament to make laws for the whole or any part
of the territory of India with respect to that matter while the resolution remains in force.
(2) A resolution passed under clause (1) shall remain in force for such
@ -67,7 +81,8 @@ done or omitted to be done before the expiration of the said period.
250. Power of Parliament to legislate with respect to any matter in the State List if a Proclamation of Emergency is in operation.—
(1) Notwithstanding anything in this Chapter, Parliament shall, while a
Proclamation of Emergency is in operation, have power to make laws for the
whole or any part of the territory of India with respect to any of the matters
whole or any part of the territory of India with respect to
goods and services tax provided under article 246A or any of the matters
enumerated in the State List.
(2) A law made by Parliament which Parliament would not but for the
issue of a Proclamation of Emergency have been competent to make shall, to the

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@ -46,9 +46,8 @@ meeting unforeseen expenditure pending authorisation of such expenditure by the
Legislature of the State by law under article 205 or article 206.
Distribution of Revenues between the Union and the States
268. Duties levied by the Union but collected and appropriated by
the States.—(1) Such stamp duties and such duties of excise on medicinal and
toilet preparations as are mentioned in the Union List shall be levied by the
Government of India but shall be collected—
the States.”(1) Such stamp duties as are mentioned in the Union List shall be levied by the
Government of India but shall be collected”
(a) in the case where such duties are leviable within any Union
territory, by the Government of India, and
(b) in other cases, by the States within which such duties are
@ -57,8 +56,8 @@ respectively leviable.
any State shall not form part of the Consolidated Fund of India, but shall be
assigned to that State.
269. Taxes levied and collected by the Union but assigned to the
States.— (1) Taxes on the sale or purchase of goods and taxes on the
consignment of goods shall be levied and collected by the Government of India
States.” (1) Taxes on the sale or purchase of goods and taxes on the
consignment of goods except as provided in article 269A shall be levied and collected by the Government of India
but shall be assigned and shall be deemed to have been assigned to the States
on or after the 1st day of April, 1996 in the manner provided in clause (2).
Explanation.”For the purposes of this clause,”
@ -79,6 +78,16 @@ formulated by Parliament by law.
(3) Parliament may by law formulate principles for determining when a
sale or purchase of, or consignment of, goods takes place in the course of inter
State trade or commerce.
269A. Levy and collection of goods and services tax in course of inter-State trade or commerce.—
(1) Goods and services tax on supplies in the course of inter-State trade or commerceshall be levied and collected by the Government of India and such tax shall be apportioned between the Union and the States in the manner as may be provided by Parliament by law on the recommendations of the Goods and Services Tax Council.
Explanation.—For the purposes of this clause, supply of goods, or of services, or both in the course of import into the territory of India shall be deemed to be supply of goods, or of services, or both in the course of inter-State trade or commerce.
(2) The amount apportioned to a State under clause (1) shall not form part of the Consolidated Fund of India.
(3) Where an amount collected as tax levied under clause (1) has been used for payment of the tax levied by a State under article 246A, such amount shall not form partof the Consolidated Fund of India.
(4) Where an amount collected as tax levied by a State under article 246A has been used for payment of the tax levied under clause (1), such amount shall not form part of the Consolidated Fund of the State.
(5) Parliament may, by law, formulate the principles for determining the place of supply, and when a supply of goods, or of services, or both takes place in the course of inter-State trade or commerce.
270. Taxes levied and distributed between the Union and the
States.”(1) All taxes and duties referred to in the Union List, except the dut
ies