Goods and services tax: Parliament and States share legislative power, with Parliament exclusive for inter state supplies. Article 246A allocates legislative authority over goods and services tax to both Parliament and State Legislatures, subject to a specific limitation: Parliament has exclusive power to legislate where the supply of goods or services takes place in the course of inter state trade or commerce. The article also provides that its provisions, as they relate to particular GST items, take effect from a date recommended by the Goods and Services Tax Council.