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of <h1>Landmark Constitutional Amendment Empowers Parliament and States to Levy and Regulate Comprehensive Goods and Services Tax Framework</h1> Article 246A establishes special legislative powers for goods and services tax (GST) in India. Parliament and state legislatures can make laws regarding GST, with Parliament having exclusive power for inter-state trade and commerce. The provision was inserted through the 101st Constitutional Amendment Act in 2016, enabling a comprehensive nationwide taxation framework that allows both union and state governments to levy and regulate GST.
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