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of <h1>Constitutional Amendment Limits Parliament's Power to Impose Surcharges on GST Under Article 246A</h1> The Constitution (101st Amendment) Act, 2016 modifies Article 271 by inserting the phrase 'except the goods and services tax under article 246A' after 'in those articles.' This amendment limits Parliament's power to impose surcharges, specifically excluding GST from the taxes on which Parliament can levy surcharges for Union purposes. While Parliament retains authority to impose surcharges on other duties and taxes with proceeds going to the Consolidated Fund of India, GST is now exempt from such additional surcharges. This amendment took effect from September 16, 2016.
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