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Amendment of article 271.
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....71. 11. In article 271 of the Constitution, after the words "in those articles", the words, figures and letter ''except the goods and services tax under article 246A,'' shall be inserted. &n....
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....e goods and services tax under article 246A,] by a surcharge for purposes of the Union and the whole proceeds of any such surcharge shall form part of the Consolidated Fund of India. ********....