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of <h1>Constitutional Amendment Introduces Article 246A, Allowing Both Centre and States to Levy GST for Unified Tax System</h1> The Constitution of India was amended to facilitate the implementation of the Goods and Services Tax (GST), which required a reallocation of fiscal powers between the Centre and the States. Previously, the Centre could levy taxes on manufacturing, while States taxed sales. The amendment, through the Constitution (One Hundred and First Amendment) Act, 2016, introduced Article 246A, enabling both the Centre and the States to levy and collect GST. This change was necessary to create a unified tax system for goods and services across India, addressing the previous separation of tax domains between different levels of government.
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