Emergency legislative power allows Parliament to legislate on state subjects, with such laws ceasing after a limited post-emergency period. Parliament acquires emergency legislative power to make laws with respect to State List matters, including the Goods and Services Tax where applicable, for any part of India while a Proclamation of Emergency operates. Laws made solely by reason of the emergency cease to have effect after a specified post-emergency period, except in respect of actions done or omissions made before that period expires.