<h1>Goods and Services Tax power reallocated; Parliament has exclusive authority for inter state supplies and Council recommends apportionment.</h1> The amendment inserts Article 246A granting Parliament and State Legislatures power to legislate on GST while Parliament has exclusive power over inter State supplies, and inserts Article 269A vesting levy and collection of GST on inter State supplies in the Government of India with parliamentary apportionment and non inclusion of apportioned amounts in the Consolidated Fund; it further creates Article 279A constituting the Goods and Services Tax Council to recommend subsumptions, exemptions, model laws, place of supply, rates and apportionment principles, and requires Parliament to provide for temporary compensation to States for revenue loss.