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CENTRE STATE RELATIONS 101ST CONSTITUTIONAT AMENDMENT ACT 2016 M.DEEPIKA REDDY VERIFIED EDUCATOR - UNACADEMY FACULTY - CIVIL SERVICES
101ST CONSTITUTIONAL AMENDMENT ACT The amendment which came into effect from 1st July 2017 added the following articles to the Constitution: 1. Article 246A 2. Article 269A 3. Article 279A
ARTICLE 246 (A) 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-State trade or commerce.
ARTICLE 269A Goods and services tax on supplies in the course of inter-State trade or commerce shall 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
ARTICLE 269A The amount apportioned to a State from the GST shall not form part of the Consolidated Fund of India. Where an amount collected as GST tax has been used for payment of the tax levied by a State under article 246A, such amount shall not form part of the Consolidated Fund of India.
ARTICLE 279A President shall, within sixty days from the date of commencement of the Constitution (One Hundred and First Amendment) Act, 2016, by order, constitute a Council to be called the Goods and Services Tax Council.
ARTICLE 279A The Goods and Services Tax Council shall consist of the following members, namely:- The Union Finance Minister..hairperson; The Union Minister of State in charge of Revenue or Finance. The Ministers in charge of Finance or Taxation or any other Minister nominated by each State Governmen. embers.
ARTICLE 279A The Members from the states of the Goods and Services Tax Council choose one amongst themselves to be the Vice-Chairperson of the Council for such period as they may decide