Question

Article 246A gives power to both Parliament and State to make laws on ...............

• A. Property Rights
• B. Taxation of Goods and Services
• C. Emergency Provisions
• D. Criminal Law

Answer 1

Answer:

B. Taxation of Goods and Services

• Constitutional Amendment: Article 246A was inserted into the Constitution of India by the 101st Constitutional Amendment Act, 2016, which introduced the Goods and Services Tax (GST) regime.

• Concurrent Power: Unlike other subjects in the Seventh Schedule, this article confers a special constitutional power to both the Parliament and the State Legislatures to make laws with respect to GST imposed by the Union or by such State.

• Inter-State Trade: Exclusive power is granted to the Parliament to make laws with respect to GST where the supply of goods, or services, or both takes place in the course of inter-state trade or commerce.