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101st Constitution Amendment Act, 2016
June, 29th 2017
      

                      MINISTRY OF LAW AND JUSTICE
                                  (Legislative Department)
                             New Delhi, the 8th September, 2016/ Bhadra 17, 1938 (Saka)
      The following Act of Parliament received the assent of the President on the
8th September, 2016, and is hereby published for general information:--

                  THE CONSTITUTION (ONE HUNDRED AND FIRST
                           AMENDMENT) ACT, 2016
                                                                         [8th September, 2016.]
                  An Act further to amend the Constitution of India.
      BE it enacted by Parliament in the Sixty-seventh Year of the Republic of India as follows:--
      1. (1) This Act may be called the Constitution (One Hundred and First Amendment)               Short title and
Act, 2016.                                                                                           commencement.

       (2) It shall come into force on such date as the Central Government may, by notification
in the Official Gazette, appoint, and different dates may be appointed for different provisions
of this Act and any reference in any such provision to the commencement of this Act shall
be construed as a reference to the commencement of that provision.
      2. After article 246 of the Constitution, the following article shall be inserted, namely:--   Insertion of
                                                                                                     new article
                                                                                                     246A.

             "246A. (1) Notwithstanding anything contained in articles 246 and 254,                  Special
      Parliament, and, subject to clause (2), the Legislature of every State, have power to          provision
                                                                                                     with respect
      make laws with respect to goods and services tax imposed by the Union or by such               to goods and
      State.                                                                                         services tax.
            (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.
                   2                      THE GAZETTE OF INDIA EXTRAORDINARY                                    [PART II--

                               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 and Services Tax Council.''.
Amendment                3. In article 248 of the Constitution, in clause (1), for the word "Parliament", the words,
of article 248.    figures and letter "Subject to article 246A, Parliament" shall be substituted.
Amendment                4. In article 249 of the Constitution, in clause (1), after the words "with respect to", the words,
of article 249.    figures and letter "goods and services tax provided under article 246A or" shall be inserted.
Amendment               5. In article 250 of the Constitution, in clause (1), after the words "with respect to", the
of article 250.    words, figures and letter "goods and services tax provided under article 246A or" shall be inserted.
Amendment               6. In article 268 of the Constitution, in clause (1), the words "and such duties of excise
of article 268.    on medicinal and toilet preparations" shall be omitted.
Omission of              7. Article 268A of the Constitution, as inserted by section 2 of the Constitution
article 268A.      (Eighty-eighth Amendment) Act, 2003 shall be omitted.
Amendment               8. In article 269 of the Constitution, in clause (1), after the words "consignment of
of article 269.    goods", the words, figures and letter "except as provided in article 269A" shall be inserted.
Insertion of new         9. After article 269 of the Constitution, the following article shall be inserted, namely:--
article 269A.
Levy and                       ``269A. (1) Goods and services tax on supplies in the course of inter-State trade
collection of            or commerce shall be levied and collected by the Government of India and such tax
goods and
                         shall be apportioned between the Union and the States in the manner as may be
services tax in
course of                provided by Parliament by law on the recommendations of the Goods and Services
inter-State              Tax Council.
trade or
commerce.
                               Explanation.--For the purposes of this clause, supply of goods, or of services,
                         or both in the course of import into the territory of India shall be deemed to be supply
                         of goods, or of services, or both in the course of inter-State trade or commerce.
                              (2) The amount apportioned to a State under clause (1) shall not form part of the
                         Consolidated Fund of India.
                               (3) Where an amount collected as tax levied under clause (1) has been used for
                         payment of the tax levied by a State under article 246A, such amount shall not form
                         part of the Consolidated Fund of India.
                               (4) Where an amount collected as tax levied by a State under article 246A has
                         been used for payment of the tax levied under clause (1), such amount shall not form
                         part of the Consolidated Fund of the State.
                                (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.''.
Amendment                10. In article 270 of the Constitution,--
of article 270.
                              (i) in clause (1), for the words, figures and letter "articles 268, 268A and 269", the
                         words, figures and letter "articles 268, 269 and 269A" shall be substituted;
                                (ii) after clause (1), the following clauses shall be inserted, namely:--
                                      ``(1A) The tax collected by the Union under clause (1) 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).''.
Amendment                11. In article 271 of the Constitution, after the words ``in those articles'', the words,
of article 271.    figures and letter ``except the goods and services tax under article 246A,'' shall be inserted.
SEC. 1]               THE GAZETTE OF INDIA EXTRAORDINARY                                         3






      12. After article 279 of the Constitution, the following article shall be inserted, namely:--   Insertion of
                                                                                                      new     article
                                                                                                      279A.

             ``279A. (1) The President shall, within sixty days from the date of commencement         Goods    and
      of the Constitution (One Hundred and First Amendment) Act, 2016, by order, constitute           Services Tax
                                                                                                      Council.
      a Council to be called the Goods and Services Tax Council.
           (2) The Goods and Services Tax Council shall consist of the following members,
      namely:--
                   (a) the Union Finance Minister........................        Chairperson;
                  (b) the Union Minister of State in charge of Revenue or
            Finance.................                                                     Member;
                 (c) the Minister in charge of Finance or Taxation or any other Minister
            nominated by each State Government....................Members.
             (3) The Members of the Goods and Services Tax Council referred to in
      sub-clause (c) of clause (2) shall, as soon as may be, choose one amongst themselves
      to be the Vice-Chairperson of the Council for such period as they may decide.
           (4) The Goods and Services Tax Council shall make recommendations to the
      Union and the States on--
                  (a) the taxes, cesses and surcharges levied by the Union, the States and
            the local bodies which may be subsumed in the goods and services tax;
                 (b) the goods and services that may be subjected to, or exempted from the
            goods and services tax;
                 (c) model Goods and Services Tax Laws, principles of levy, apportionment
            of Goods and Services Tax levied on supplies in the course of inter-State trade or
            commerce under article 269A and the principles that govern the place of supply;
                 (d) the threshold limit of turnover below which goods and services may be
            exempted from goods and services tax;
                   (e) the rates including floor rates with bands of goods and services tax;
                  (f) any special rate or rates for a specified period, to raise additional
            resources during any natural calamity or disaster;
                  (g) special provision with respect to the States of Arunachal Pradesh,
            Assam, Jammu and Kashmir, Manipur, Meghalaya, Mizoram, Nagaland, Sikkim,
            Tripura, Himachal Pradesh and Uttarakhand; and
                 (h) any other matter relating to the goods and services tax, as the Council
            may decide.
           (5) The Goods and Services Tax Council shall recommend the date on which the
      goods and services tax be levied on petroleum crude, high speed diesel, motor spirit
      (commonly known as petrol), natural gas and aviation turbine fuel.
            (6) While discharging the functions conferred by this 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.
                  4                     THE GAZETTE OF INDIA EXTRAORDINARY                                [PART II--

                             (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 appointment of a person as a Member of the Council; or
                                     (c) any procedural irregularity of the Council not affecting the merits of
                               the case.
                              (11) The Goods and Services Tax Council shall establish a mechanism to adjudicate
                        any dispute --
                                     (a) between the Government of India and one or more States; or
                                    (b) between the Government of India and any State or States on one side
                               and one or more other States on the other side; or
                                     (c) between two or more States,
                        arising out of the recommendations of the Council or implementation thereof.''.
Amendment               13. In article 286 of the Constitution,--
of article
286.                           (i) in clause (1),--
                                    (A) for the words "the sale or purchase of goods where such sale or
                               purchase takes place", the words "the supply of goods or of services or both,
                               where such supply takes place" shall be substituted;
                                     (B) in sub-clause (b), for the word "goods", at both the places where it
                               occurs, the words "goods or services or both" shall be substituted;
                             (ii) in clause (2), for the words "sale or purchase of goods takes place", the
                        words "supply of goods or of services or both" shall be substituted;
                               (iii) clause (3) shall be omitted.
Amendment               14. In article 366 of the Constitution,--
of article 366.
                               (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;'.
Amendment              15. In article 368 of the Constitution, in clause (2), in the proviso, in clause (a), for the
of article 368.   words and figures "article 162 or article 241", the words, figures and letter "article 162, article
                  241 or article 279A" shall be substituted.
Amendment               16. In the Sixth Schedule to the Constitution, in paragraph 8, in sub-paragraph (3),--
of Sixth
Schedule.                      (i) in clause (c), the word "and" occurring at the end shall be omitted;
                               (ii) in clause (d), the word "and" shall be inserted at the end;
SEC. 1]               THE GAZETTE OF INDIA EXTRAORDINARY                                       5

            (iii) after clause (d), the following clause shall be inserted, namely:--
                   "(e) taxes on entertainment and amusements.".
      17. In the Seventh Schedule to the Constitution,--                                            Amendment
                                                                                                    of Seventh
            (a) in List I -- Union List,--                                                          Schedule.

                   (i) 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 petrol);
                               (d) natural gas;
                               (e) aviation turbine fuel; and
                               (f) tobacco and tobacco products.";
                   (ii) entries 92 and 92C shall be omitted;
            (b) in List II--State List,--
                   (i) entry 52 shall be omitted;
                   (ii) for entry 54, the following entry shall be substituted, namely:--
                          "54. Taxes on the sale of petroleum crude, high speed diesel, motor
                   spirit (commonly known as petrol), natural gas, aviation turbine fuel and
                   alcoholic liquor for human consumption, but not including sale in the
                   course of inter-State trade or commerce or sale in the course of international
                   trade or commerce of such goods.";
                   (iii) entry 55 shall be omitted;
                   (iv) for entry 62, the following entry shall be substituted, namely:--
                         "62. Taxes on entertainments and amusements to the extent levied
                   and collected by a Panchayat or a Municipality or a Regional Council or a
                   District Council.".
     18. Parliament shall, by law, on the recommendation of the Goods and Services Tax              Compensation
                                                                                                    to States for
Council, provide for compensation to the States for loss of revenue arising on account of           loss of
implementation of the goods and services tax for a period of five years.                            revenue on
                                                                                                    account of
                                                                                                    introduction
                                                                                                    of goods and
                                                                                                    services tax.
{ad]
       19. Notwithstanding anything in this Act, any provision of any law relating to tax on        Transitional
goods or services or on both in force in any State immediately before the commencement of           provisions.
this Act, which is inconsistent with the provisions of the Constitution as amended by this
Act shall continue to be in force until amended or repealed by a competent Legislature or
other competent authority or until expiration of one year from such commencement, whichever
is earlier.
      20. (1) If any difficulty arises in giving effect to the provisions of the Constitution as    Power of
amended by this Act (including any difficulty in relation to the transition from the provisions     President to
                                                                                                    remove
of the Constitution as they stood immediately before the date of assent of the President to         difficulties.
this Act to the provisions of the Constitution as amended by this Act), the President may,
             6                    THE GAZETTE OF INDIA EXTRAORDINARY                   [PART II-- SEC. 1]

             by order, make such provisions, including any adaptation or modification of any provision
             of the Constitution as amended by this Act or law, as appear to the President to be necessary
             or expedient for the purpose of removing the difficulty:
                   Provided that no such order shall be made after the expiry of three years from the date
             of such assent.
                   (2) Every order made under sub-section (1) shall, as soon as may be after it is made, be
             laid before each House of Parliament.



                                                      --------



                                                                             DR. G. NARAYANA RAJU,
                                                                         Secretary to the Govt. of India.


                                                                           MANOJ           Digitally signed by
                                                                                           MANOJ KUMAR

                                                                           KUMAR           Date: 2016.09.08
                                                                                           19:53:04 +05'30'




         PRINTED BY THE GENERAL MANAGER, GOVERNMENT OF INDIA PRESS, MINTO ROAD, NEW DELHI
                   AND PUBLISHED BY THE CONTROLLER OF PUBLICATIONS, DELHI--2016.

GMGIPMRND--2625GI--08-09-2016.

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