Goods and services tax: Parliament authorized to legislate under a Council of States national-interest resolution, subject to temporal limits. Article 249(1) is amended to include goods and services tax under article 246A among State List matters that Parliament may legislate upon when the Council of States, by the prescribed special-majority resolution declaring national interest, authorizes Parliament to make laws for the whole or any part of India while the resolution remains in force. The amendment is subject to article 249's temporal limits, renewals, and the post-resolution lapse consequences for laws enacted under the resolution.
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Provisions expressly mentioned in the judgment/order text.
Goods and services tax: Parliament authorized to legislate under a Council of States national-interest resolution, subject to temporal limits.
Article 249(1) is amended to include goods and services tax under article 246A among State List matters that Parliament may legislate upon when the Council of States, by the prescribed special-majority resolution declaring national interest, authorizes Parliament to make laws for the whole or any part of India while the resolution remains in force. The amendment is subject to article 249's temporal limits, renewals, and the post-resolution lapse consequences for laws enacted under the resolution.
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