CMA Intermediate · Direct and Indirect Taxation · Concept of Indirect Taxes
Which Article of the Constitution of India, inserted by the One Hundred and First Amendment Act, 2016, empowers both Parliament and State Legislatures to make laws on goods and services tax?
Article 246A is correct. It was inserted by the 101st Constitutional Amendment and gives Parliament and State Legislatures concurrent power to legislate on goods and services tax. The other Articles deal with the GST Council, IGST on inter-State supplies and the general requirement of authority of law.
- AArticle 246ACorrect
- BArticle 265
- CArticle 279A
- DArticle 269A
Explanation
Article 246A gives Parliament and State Legislatures concurrent power to make laws on GST. Article 279A deals with the GST Council, Article 269A deals with IGST on inter-State supplies, and Article 265 says no tax can be levied except by authority of law.
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