Other Relevant Articles of Constitution :
The readers who wish to have a deeper understanding of GST may examine the articles of the Constitution which are relevant to GST. Brief of each is provided hereunder:
Articles 245(2): Law not invalid on ground that is has extra territorial jurisdiction. Important for
Place of supply – Section 11,13 of Integrated Goods and service tax act 2017,
Article 246: Sets out that Parliament has exclusive powers to tax activities in List I; State legislature has exclusive powers to tax activities in List II; and both have concurrent powers to activities in List II.
Article 246A(1): Amendment provides notwithstanding Article 246 and subject to article
254(2),Parliament and State legislature have power to impose tax on goods and services.
Within the State.
Article 246(2): Further only parliament has powers to tax interstate activities.
Article 249: Parliament has overriding power in GST.
Article 250: Parliament has overriding power in case of emergency
Article 254: Inconsistency in law- Parliament has powers to supersede.
Articles 268: Stamp duties are in Union list- collected by State.
Article 269: Imports deemed to be interstate activity. Interstate taxes collected apportioned as per GST Council recommendation.
Article 270: Distribution of taxes on stamp duties, consignment sales, surcharge or cess, central GST and IGST used for paying CGST. This is as decided by the Finance Commission.
Article 279: GST Council composition: Chairman- Union Finance minister; Vice Chairman- 1 chosen from among the State; Union Minister of State; and 1 Minister of Finance or other Minister of State for each State.
Article 279A: GST on 5 petroleum products, tobacco and immovable property deferred to date to be specified by GST council.
Article 286: States cannot tax import or export or supply outside the State.
Article 366 (12A): Goods and service tax means any tax on supply of goods or services or both except alcoholic liquor.
Article 366 ( 26A): Services means anything other than goods.