Constitution (One Hundred And First Amendment) Act, 2016

Section 14. Amendment of article 366.

In article 366 of the Constitution,-

(i) after clause (12), the following clause shall be inserted, namely:-

'(12A) "goods and services tax" means any tax on supply of goods, or services or both except taxes on the supply of the alcoholic liquor for human consumption;'

(ii)after clause (26), the following clauses shall be inserted, namely:-

'(26A)"Services" means anything other than goods;

(26B)"State" with reference to articles 246A, 268, 269, 269A and article 279A includes a Union territory with Legislature;'