TaxTMI 
TaxTMI 
THE CONSTITUTION (APPLICATION TO JAMMU AND KASHMIR) AMENDMENT ORDER, 2017
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....to Jammu and Kashmir) Order, 1954,- (I) in sub-paragraph (6), relating to Part XI,- (1) after clause (a), the following clause shall be inserted, namely:- '(aa) after article 246, the following article shall be inserted, namely:- "246A. (1) The Legislature of the State of Jammu and Kashmir shall have powers to make laws with respect to goods and services tax levied by the State. (1A) Notwithstanding anything contained in articles 246 and 254, the Parliament shall have power to make laws with respect to goods and services tax levied by the Union. (2) Parliament has exclusive power to make laws with respect to goods and services tax where the supply of goods, or of services, or both takes place in the course of inter-State trade or commerce. (3) The Legislature of State of Jammu and Kashmir shall have exclusive powers to make laws in respect of imposition of any taxes as enabled by section 5 of the Constitution of Jammu and Kashmir. Explanation.-The provisions of this article shall, in respect of goods and services tax referred to in clause (5) of article 279A, take effect from the date recommended by the Goods a....
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....ticle 270. (5) Parliament may, by law, formulate the principles for determining the place of supply, and when a supply of goods, or of services, or both takes place in the course of inter-State trade or commerce.''; (g) in article 270, after clause (1), the following clauses shall be inserted, namely:- ''(1A) The tax collected by the Union under clause (1A) of article 246A shall also be distributed between the Union and the States in the manner provided in clause (2). (1B) The tax levied and collected by the Union under clause (2) of article 246A and article 269A, which has been used for payment of the tax levied by the Union under clause (1) of article 246A, and the amount apportioned to the Union under clause (1) of article 269A, shall also be distributed between the Union and the States in the manner provided in clause (2).''; (h) in article 271, after the words, "in those articles", the words, figures and letter "except the goods and services tax under article 246 A" shall be inserted; (i) after article 279, the following article shall be inserted, namely:- ''279A. Goods and Service Tax Council.- (1) The President s....
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.... article, the Goods and Services Tax Council shall be guided by the need for a harmonised structure of goods and services tax and for the development of a harmonised national market for goods and services. (7) One-half of the total number of Members of the Goods and Services Tax Council shall constitute the quorum at its meetings. (8) The Goods and Services Tax Council shall determine the procedure in the performance of its functions. (9) Every decision of the Goods and Services Tax Council shall be taken at a meeting, by a majority of not less than three-fourths of the weighted votes of the members present and voting, in accordance with the following principles, namely:- (a) the vote of the Central Government shall have a weightage of one third of the total votes cast; and (b) the votes of all the State Governments taken together shall have a weightage of two-thirds of the total votes cast, in that meeting. (10) No act or proceedings of the Goods and Services Tax Council shall be invalid merely by reason of- (a) any vacancy in, or any defect in, the constitution of the Council; or (b) any defect in the appoint....
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....th reference to articles 246A, 268, 269, 269A and article 279A includes a Union territory with Legislature;'; (IV) in sub-paragraph (15), relating to Part XX, for clause (a), the following clauses shall be substituted, namely:- '(a) in article 368, in clause (2), in the proviso, in clause (a), for the words and figures "article 162 or article 241", the words, figures and letter "article 162, article 241 or article 279A" shall be substituted; (aa) to clause (2) of article 368, the following proviso shall be added, namely:- "Provided further that no such amendment shall have effect in relation to the State of Jammu and Kashmir unless applied by order of the President under clause (1) of article 370".'; (V) in sub-paragraph (22) , relating to Seventh Schedule,- (1) clause (a) after sub-clause (iii) the following clauses shall be inserted, namely:- (iiia) for entry 84, the following entry shall be substituted, namely:- "84. Duties of excise on the following goods manufactured or produced in India, namely:- (a) petroleum crude; (b) high speed diesel; (c) motor spirit (commonly known as pet....