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of <h1>Parliament's Power to Legislate on GST Matters in State List Expanded Under Article 249(1) by 101st Constitutional Amendment</h1> The Constitution (101st Amendment) Act, 2016 modifies Article 249(1) by inserting 'goods and services tax provided under article 246A or' after 'with respect to.' This amendment, effective September 16, 2016, expands Parliament's power to legislate on matters in the State List when the Council of States declares by two-thirds majority that it is necessary in national interest. The provision allows Parliament to make laws on GST matters under Article 246A or other State List items while such resolution remains in force, with specific time limitations and cessation provisions as outlined in the original Article 249.
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