Goods and Services Tax (GST)
Constitutional Framework
GST is a comprehensive indirect tax on the supply of goods and services, replacing a fragmented system of central and state levies (excise duty, VAT, service tax, octroi, etc.). It was introduced through the Constitution (101st Amendment) Act, 2016, which inserted Article 246A — a special provision granting concurrent powers to both Parliament and State Legislatures to legislate on GST, with Parliament having exclusive jurisdiction over interstate trade (IGST).
- Article 246A begins with a non-obstante clause ("Notwithstanding anything in Articles 246 and 254"), making it override the Seventh Schedule's Union/State/Concurrent Lists for GST purposes.
- Article 279A constitutes the GST Council — a joint forum of the Centre and States, chaired by the Union Finance Minister, with state finance ministers as members. Decisions require a three-fourths majority weighted vote (Centre has one-third weight; states collectively have two-thirds).
- GST came into effect on July 1, 2017.
- The 101st Amendment also inserted Article 269A (for levy and collection of IGST on interstate supplies) and abolished Article 268A (which had dealt with service tax sharing).
● Tracked since March 01, 2026 · last seen July 30, 2026 · updates as the daily brief publishes
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