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of <h1>Concurrent GST Powers for Parliament and States; Exclusive Parliament Authority on Inter-State Trade Under Article 246A and 269A</h1> The power to levy GST is derived from Article 246A of the Constitution, introduced by the Constitution (101st Amendment) Act, 2016. This article grants concurrent powers to both Parliament and state legislatures to legislate on GST matters. However, Article 246A, clause 2, in conjunction with Article 269A, grants exclusive authority to Parliament to legislate on inter-state trade or commerce.
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