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of <h1>Parliament and State Legislatures Share Power to Make GST Laws, with Parliament Having Exclusive Authority Over Inter-State GST Matters</h1> Article 246A establishes a dual framework for GST legislation. Both Parliament and State Legislatures have power to make laws regarding goods and services tax within their respective jurisdictions, notwithstanding Articles 246 and 254. However, Parliament has exclusive authority over inter-State GST matters where supply of goods or services crosses state boundaries. The provisions become effective from the date recommended by the GST Council for goods and services tax referred to in Article 279A(5). This amendment was inserted by the Constitution (101st Amendment) Act, 2016, effective September 16, 2016.
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