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of <h1>Constitutional Amendment Defines GST, Services, and Expands 'State' Definition Under Article 366</h1> The Constitution (101st Amendment) Act, 2016 amends Article 366 by inserting new definitions related to Goods and Services Tax (GST). It defines 'goods and services tax' as any tax on supply of goods or services or both, excluding taxes on alcoholic liquor for human consumption. The amendment also adds definitions for 'Services' as anything other than goods, and expands the definition of 'State' to include Union territories with Legislature for specific articles (246A, 268, 269, 269A, and 279A) related to GST implementation. These amendments became effective from September 16, 2016.
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