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of <h1>Goods and Services Tax: Constitution Amendment Modifies Tax Distribution Between Union and States Under Articles 246A and 269A</h1> The Constitution (101st Amendment) Act, 2016 modifies Article 270 regarding tax distribution between Union and States. It substitutes references to 'articles 268, 268A and 269' with 'articles 268, 269 and 269A' in clause (1). Two new clauses are inserted: (1A) provides for distribution of tax collected by Union under article 246A(1), and (1B) addresses distribution of tax levied under article 246A(2) and 269A used for payment of tax under 246A(1) and amounts apportioned to Union under 269A(1). All distributions follow the manner prescribed in clause (2). These amendments came into effect September 16, 2016.
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