Insertion of new article 246A - Special provision with respect to goods and services tax

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....titution (101st Amendment) Act, 2016<br>Insertion of new article 246A. 2. After article 246 of the Constitution, the following article shall be inserted, namely:- "Special provision with respect to....

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....es, or both takes place in the course of inter-State trade or commerce. Explanation.-The provisions of this article, shall, in respect of goods and services tax referred to in clause (5) of article ....