Supply of goods or services replaces sale and purchase language in the constitution, redefining taxable transactions under GST.

The amendment to Article 286 substitutes the phrase 'supply of goods or of services or both' for references to 'sale or purchase of goods' in clause (1) and clause (2), expands sub-clause wording to 'goods or services or both' where 'goods' previously appeared, and omits the former clause (3).

---

---

---