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of <h1>Constitution Amendment Defines GST, Services, and Expands 'State' Definition for GST Implementation</h1> The amendment to Article 366 introduces definitions related to the Goods and Services Tax (GST) in the Constitution. Clause 12A defines 'goods and services tax' as a tax on the supply of goods or services, excluding alcoholic liquor for human consumption. Clause 26A defines 'services' as anything other than goods. Clause 26B clarifies that 'State' in the context of specific articles, including 246A, 268, 269, 269A, and 279A, encompasses a Union territory with a Legislature. These changes are part of the Constitution (One Hundred and Twenty Second Amendment) Bill, 2014, aimed at enabling the implementation of GST.
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