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    <title>Insertion of new article 246A- Special provision with respect to goods and services tax.</title>
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    <description>The amendment inserts a special constitutional provision authorising Parliament and, subject to limitation, State Legislatures to make laws with respect to goods and services tax while giving Parliament exclusive power where supply occurs in the course of inter State trade or commerce, and providing that, for GST matters referenced to another constitutional article, the provision takes effect from the date recommended by the GST Council.</description>
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      <title>Insertion of new article 246A- Special provision with respect to goods and services tax.</title>
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      <description>The amendment inserts a special constitutional provision authorising Parliament and, subject to limitation, State Legislatures to make laws with respect to goods and services tax while giving Parliament exclusive power where supply occurs in the course of inter State trade or commerce, and providing that, for GST matters referenced to another constitutional article, the provision takes effect from the date recommended by the GST Council.</description>
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