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Section 19 – Amendment Acts – The Constitution (One Hundred and First Amendment) Act, 2016 – Constitution (One Hundred and First Amendment) Act, 2016 – Section 19 – Transitional provisions. 19. Notwithstanding anything in this Act, any provision of any law relating to tax on goods or services or on both in force in any State immediately before the commencement of this Act, which is inconsistent with the provisions of the Constitution as amended by this Act shall continue to be inforce until ame

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Section 20 – Amendment Acts – The Constitution (One Hundred and First Amendment) Act, 2016 – Constitution (One Hundred and First Amendment) Act, 2016 – Section 20 – Power of President to remove difficulties. 20. (1) If any difficulty arises in giving effect to the provisions of the Constitution as amended by this Act (including any difficulty in relation to the transition from the provisions of the Constitution as they stood immediately before the date of assent of the President to this Act to

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Section 14 – Amendment Acts – The Constitution (One Hundred and First Amendment) Act, 2016 – Constitution (One Hundred and First Amendment) Act, 2016 – Section 14 – Amendment of article 366. 14. 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; . Provisions after amendment: Definitions. 366. In this Constitution, unless the context otherwise requires, the following expressions have the meanings hereby respectively assigned to them, that is to say- (1) agricultural income means agricultural income as defined fo

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anies is, by any enactments which may apply to the tax, authorised to be made from dividends payable by the companies to individuals; (c) that no provision exists for taking the tax so paid into account in computing for the purposes of Indian income-tax the total income of individuals receiving such dividends, or in computing the Indian income-tax payable by, or refundable to, such individuals; (7) corresponding Province , corresponding Indian State or corresponding State means in cases of doubt such Province, Indian State or State as may be determined by the President to be the corresponding Province, the corresponding Indian State or the corresponding State, as the case may be, for the particular purpose in question; (8) debt includes any liability in respect of any obligation to repay capital sums by way of annuities and any liability under any guarantee, and debt charges shall be construed accordingly; (9) estate duty means a duty to be a

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ent of this Constitution to make payments in the event of the profits of an undertaking falling short of a specified amount; (14) High Court means any Court which is deemed for the purposes of this Constitution to be a High Court for any State and includes- (a) any Court in the territory of India constituted or reconstituted under this Constitution as a High Court, and (b) any other Court in the territory of India which may be declared by Parliament by law to be a High Court for all or any of the purposes of this Constitution; (15) Indian State means any territory which the Government of the Dominion of India recognised as such a State; (16) Part means a Part of this Constitution; (17) pension means a pension, whether contributory or not, of any kind whatsoever payable to or in respect of any person, and includes retired pay so payable; a gratuity so payable and any sum or sums so payable by way of the return, with or wi

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(24) Scheduled Castes means such castes, races or tribes or parts of or groups within such castes, races or tribes as are deemed under article 341 to be Scheduled Castes for the purposes of this Constitution; (25) Scheduled Tribes means such tribes or tribal communities or parts of or groups within such tribes or tribal communities as are deemed under article 342 to be Scheduled Tribes for the purposes of this Constitution; (26) securities includes stock; 2[(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;] (27) sub-clause means a sub-clause of the clause in which the expression occurs; (28) taxation includes the imposition of any tax or impost, whether general or local or special, and tax shall be construed accordingly; (29) tax on income includes a tax in the nature of an excess prof

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Section 15 – Amendment Acts – The Constitution (One Hundred and First Amendment) Act, 2016 – Constitution (One Hundred and First Amendment) Act, 2016 – Section 15 – Amendment of article 368. 15. In article 368 of the Constitution, in clause (2), in the proviso, in clause (a), for the words and figures article 162 or article 241 , the words, figures and letter article 162, article 241 or article 279A shall be substituted. Provisions after amendment: Power of Parliament to amend the Constitution and procedure therefor. 368. (1) Notwithstanding anything in this Constitution, Parliament may in exercise of its constituent power amend by way of addition, variation or repeal any provision of this Constitution in accordance with the pro

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Chapter V of Part VI, or Chapter I of Part XI, or (c) any of the Lists in the Seventh Schedule, or (d) the representation of States in Parliament, or (e) the provisions of this article, the amendment shall also require to be ratified by the Legislatures of not less than one-half of the States by resolutions to that effect passed by those Legislatures before the Bill making provision for such amendment is presented to the President for assent. (3) Nothing in article 13 shall apply to any amendment made under this article. (4) No amendment of this Constitution (including the provisions of Part III) made or purporting to have been made under this article whether before or after

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Section 16 – Amendment Acts – The Constitution (One Hundred and First Amendment) Act, 2016 – Constitution (One Hundred and First Amendment) Act, 2016 – Section 16 – Amendment of Sixth Schedule 16. In the Sixth Schedule to the Constitution, in paragraph 8, in subparagraph (3),- (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; (iii) after clause (d), the following clause shall be inserted, namely:- (e) taxes on entertainment and amusements. . Provisions after amendment: Sch.6. VI-SCHEDULE.- SIXTH SCHEDULE Articles 244(2) and 275(1) Provisions as to the Administration of Tribal Areas in 1[the States of Assam, Meghalaya, Tripura and Mizoram] *1. Autonomous districts and autonomous regions – (1) Subject to the provisions of this paragraph, the tribal areas in each item of [2] [3] Parts I, II and IIA and in Part III of the table appended to paragraph 20 of this Schedule shall be an autonomous district. (2)

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paragraph may contain such incidental and consequential provisions (including any amendment of paragraph 20 and of any item in any of the Parts of the said table) as appear to the Governor to be necessary for giving effect to the provisions of the order.] 82. Constitution of District Councils and Regional Councils – 9[(1) There shall be a District Council for each autonomous district consisting of not more than thirty members, of whom not more than four persons shall be nominated by the Governor and the rest shall be elected on the basis of adult suffrage.] (2) There shall be a separate Regional Council for each area constituted an autonomous region under sub-paragraph (2) of paragraph 1 of this Schedule. (3) Each District Council and each Regional Council shall be a body corporate by the name respectively of "the District Council of (name of district)" and "the Regional Council of (name of region)", shall have perpetual succession and a common seal and shall by the

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the District Councils and Regional Councils and the allocation of seats therein; (b) the delimitation of territorial constituencies for the purpose of elections to those Councils; (c) the qualifications for voting at such elections and the preparation of electoral rolls therefor; (d) the qualifications for being elected at such elections as members of such Councils; (e) the term of office of members of 10[Regional Councils;] (f) any other matter relating to or connected with elections or nominations to such Councils; (g) the procedure and the conduct of business 11[(including the power to act notwithstanding any vacancy)] in the District and Regional Councils; (h) the appointment of officers and staff of the District and Regional Councils. 12[(6A) The elected members of the District Council shall hold office for a term of five years from the date appointed for the first meeting of the Council after the general elections to the Council, unless the District Council is sooner dissolved un

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Boards and their procedure and the conduct of their business; and (b) generally all matters relating to the transaction of business pertaining to the administration of the district or region, as the case may be: Provided that until rules are made by the District or the Regional Council under this sub-paragraph the rules made by the Governor under sub-paragraph (6) of this paragraph shall have effect in respect of elections to, the officers and staff of, and the procedure and the conduct of business in, each such Council. 15**** 163. Powers of the District Councils and Regional Councils to make laws – (1) The Regional Council for an autonomous region in respect of all areas within such region and the District Council for an autonomous district in respect of all areas within the district except those which are under the authority of Regional Councils, if any, within the district shall have power to make laws with respect to- (a) the allotment, occupation or use, or the setting apart, of

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Headmen; (h) the inheritance of property; 18[(i) marriage and divorce;] (j) social customs. (2) In this paragraph, a "reserved forest" means any area which is a reserved forest under the Assam Forest Regulation, 1891, or under any other law for the time being in force in the area in question. (3) All laws made under this paragraph shall be submitted forthwith to the Governor and, until assented to by him, shall have no effect. 18a[4. Administration of justice in autonomous districts and autonomous regions.-(1) The Regional Council for an autonomous region in respect of areas within such region and the District Council for an autonomous district in respect of areas within the district other than those which are under the authority of the Regional Councils, if any, within the district may constitute village councils or courts for the trial of suits and cases between the parties all of whom belong to Scheduled Tribes within such areas, other than suits and cases to which the pr

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graph 5 of this Schedule apply, and no other court except the High Court and the Supreme Court shall have jurisdiction over such suits or cases. (3) The High Court 19*** shall have and exercise such jurisdiction over the suits and cases to which the provisions of sub-paragraph (2) of this paragraph apply as the Governor may from time to time by order specify. (4) A Regional Council or District Council, as the case may be, may with the previous approval of the Governor make rules regulating- (a) the constitution of village councils and courts and the powers to be exercised by them under this paragraph; (b) the procedure to be followed by village councils or courts in the trial of suits and cases under sub-paragraph (1) of this paragraph; (c) the procedure to be followed by the Regional or District Council or any court constituted by such Council in appeals and other proceedings under sub-paragraph (2) of this paragraph; (d) the enforcement of decisions and orders of such councils and co

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ase may be, may with the previous approval of the Governor make rules regulating", the words "the Governor may make rules regulating" had been substituted; and (b) for clause (a), the following clause had been substituted, namely:- "(a) the constitution of village councils and courts, the powers to be exercised by them under this paragraph and the courts to which appeals from the decisions of village councils and courts shall lie;"; (c) for clause (c), the following clause had been substituted, namely:- "(c) the transfer of appeals and other proceedings pending before the Regional or District Council or any court constituted by such Council immediately before the date appointed by the President under sub-paragraph (5);"; and (d) in clause (e), for the words, brackets and figures "sub-paragraphs (1) and (2)", the word, brackets and figure "Sub-paragraph (1)" had been substituted.] 5. Conferment of powers under the Code of Civil Proc

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r shall try the suits, cases or offences in exercise of the powers so conferred. (2) The Governor may withdraw or modify any of the powers conferred on a District Council, Regional Council, court or officer under sub-paragraph (1) of this paragraph. (3) Save as expressly provided in this paragraph, the Code of Civil Procedure, 1908, and the Code of Criminal Procedure, 189823, shall not apply to the trial of any suits, cases or offences in an autonomous district or in any autonomous region to which the provisions of this paragraph apply. 24[(4) On and from the date appointed by the President under sub-paragraph (5) of paragraph 4 in relation to any autonomous district or autonomous region, nothing contained in this paragraph shall, in its application to that district or region, be deemed to authorise the Governor to confer on the District Council or Regional Council or on courts constituted by the District Council any of the powers referred to in sub-paragraph (1) of this paragraph.] 25

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strict Fund and for each autonomous region, a Regional Fund to which shall be credited all moneys received respectively by the District Council for that district and the Regional Council for that region in the course of the administration of such district or region, as the case may be, in accordance with the provisions of this Constitution. 28[(2) The Governor may make rules for the management of the District Fund, or, as the case may be, the Regional Fund and for the procedure to be followed in respect of payment of money into the said Fund, the withdrawal of moneys therefrom, the custody of moneys therein and any other matter connected with or ancillary to the matters aforesaid. (3) The accounts of the District Council or, as the case may be, the Regional Council shall be kept in such form as the Comptroller and Auditor-General of India may, with the approval of the President, prescribe. (4) The Comptroller and Auditor-General shall cause the accounts of the District and Regional Cou

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in the district except those which are under the authority of Regional Councils, if any, within the district, shall have power to levy and collect taxes on lands and buildings, and tolls on persons resident within such areas. (3) The District Council for an autonomous district shall have the power to levy and collect all or any of the following taxes within such district, that is to say- (a) taxes on professions, trades, callings and employments; (b) taxes on animals, vehicles and boats; (c) taxes on the entry of goods into a market for sale therein, and tolls on passengers and goods carried in ferries; 73[xxx] (d) taxes for the maintenance of schools, dispensaries or roads; 74[and] 75[ (e) taxes on entertainment and amusements.] (4) A Regional Council or District Council, as the case may be, may make regulations to provide for the levy and collection of any of the taxes specified in sub-paragraphs (2) and (3) of this paragraph 30[and every such regulation shall be submitted forthwith

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ng and trading by non-tribals – (1) The District Council of an autonomous district may make regulations for the regulation and control of money-lending or trading within the district by persons other than Scheduled Tribes resident in the district. (2) In particular and without prejudice to the generality of the foregoing power, such regulations may- (a) prescribe that no one except the holder of a licence issued in that behalf shall carry on the business of money-lending; (b) prescribe the maximum rate of interest which may be charged or be recovered by a money-lender; (c) provide for the maintenance of accounts by money-lenders and for the inspection of such accounts by officers appointed in that behalf by the District Council; (d) prescribe that no person who is not a member of the Scheduled Tribes resident in the district shall carry on wholesale or retail business in any commodity except under a licence issued in that behalf by the District Council: Provided that no regulations may

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ithstanding anything in this Constitution- (a) no Act of the 37[Legislature of the State of Assam] in respect of any of the matters specified in paragraph 3 of this Schedule as matters with respect to which a District Council or a Regional Council may make laws, and no Act of the 38[Legislature of the State of Assam] prohibiting or restricting the consumption of any non-distilled alcoholic liquor shall apply to any autonomous district or autonomous region 39[in that State] unless in either case the District Council for such district or having jurisdiction over such region by public notification so directs, and the District Council in giving such direction with respect to any Act may direct that the Act shall in its application to such district or region or any part thereof have effect subject to such exceptions or modifications as it thinks fit; (b) the Governor may, by public notification, direct that any Act of Parliament or of the 40[Legislature of the State of Assam] to which the p

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y the Legislature of the State of Meghalaya with respect to that matter, then, the law or regulation made by the District Council or, as the case may be, the Regional Council whether made before or after the law made by the Legislature of the State of Meghalaya, shall, to the extent of repugnancy, be void and the law made by the Legislature of the State of Meghalaya shall prevail; (b) the President may, with respect to any Act of Parliament, by notification, direct that it shall not apply to an autonomous district or an autonomous region in the State of Meghalaya, or shall apply to such district or region or any part thereof subject to such exceptions or modifications as he may specify in the notification and any such direction may be given so as to have retrospective effect. 42a[12AA. Application of Acts of Parliament and of the Legislature of the State of Tripura to the autonomous district and autonomous regions in the State of Tripura – Notwithstanding anything in this Constitution,

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ply, shall not apply to the autonomous district or an autonomous region in that State, or shall apply to that district or such region, or any part thereof, subject to such exceptions or modifications, as he may specify in the notification; (c) the President may, with respect to any Act of Parliament, by notification, direct that it shall not apply to the autonomous district or an autonomous region in the State of Tripura, or shall apply to such district or region or any part thereof, subject to such exceptions or modifications as he may specify in the notification and any such direction may be given so as to have retrospective effect. 12B. Application of Acts of Parliament and of the Legislature of the State of Mizoram to autonomous districts and autonomous regions in the State of Mizoram- Notwithstanding anything in this Constitution,- (a) no Act of the Legislature of the State of Mizoram in respect of any of the matters specified in paragraph 3 of this Schedule as matters with respec

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to such exceptions or modifications, as he may specify in the notification; (c) the President may, with respect to any Act of Parliament, by notification, direct that it shall not apply to an autonomous district or an autonomous region in the State of Mizoram, or shall apply to such district or region or any part thereof, subject to such exceptions or modifications as he may specify in the notification and any such direction may be given so as to have retrospective effect.]] 13. Estimated receipts and expenditure pertaining to autonomous districts to be shown separately in the annual financial statement – The estimated receipts and expenditure pertaining to an autonomous district which are to be credited to, or is to be made from, the Consolidated Fund of the State 43***shall be first placed before the District Council for discussion and then after such discussion be shown separately in the annual financial statement of the State to be laid before the Legislature of the State under art

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ission. (2) The report of every such Commission with the recommendations of the Governor with respect thereto shall be laid before the Legislature of the State by the Minister concerned together with an explanatory memorandum regarding the action proposed to be taken thereon by 45[the Government of the State.] (3) In allocating the business of the Government of the State among his Ministers the Governor may place one of his Ministers specially in charge of the welfare of the autonomous districts and autonomous regions in the State. 46[15. Annulment or suspension of acts and resolutions of District and Regional Councils – (1) If at any time the Governor is satisfied that an act or resolution of a District or a Regional Council is likely to endanger the safety of India 47[or is likely to be prejudicial to public order], he may annul or suspend such act or resolution and take such steps as he may consider necessary (including the suspension of the Council and the assumption to himself of

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public notification order the dissolution of a District or a Regional Council, and- (a) direct that a fresh general election shall be held immediately for the reconstitution of the Council, or (b) subject to the previous approval of the Legislature of the State assume the administration of the area under the authority of such Council himself or place the administration of such area under the Commission appointed under the said paragraph or any other body considered suitable by him for a period not exceeding twelve months: Provided that when an order under clause (a) of this paragraph has been made, the Governor may take the action referred to in clause (b) of this paragraph with regard to the administration of the area in question pending the reconstitution of the Council on fresh general election: Provided further that no action shall be taken under clause (b) of this paragraph without giving the District or the Regional Council, as the case may be, an opportunity of placing its views

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rst sits after the issue of the order, unless, before the expiry of that period it has been approved by the State Legislature.] 50a[17. Exclusion of areas from autonomous districts in forming constituencies in such districts – For the purposes of elections to 51[the Legislative Assembly of Assam or Meghalaya] 52[or Tripura] 53[or Mizoram], the Governor may by order declare that any area within an autonomous district 54[in the State of Assam or Meghalaya 55[or Tripura] 56[or Mizoram], as the case may be, shall not form part of any constituency to fill a seat or seats in the Assembly reserved for any such district but shall form part of a constituency to fill a seat or seats in the Assembly not so reserved to be specified in the order. 57***** 57a19. Transitional provisions – (1) As soon as possible after the commencement of this Constitution the Governor shall take steps for the constitution of a District Council for each autonomous district in the State under this Schedule and, until a

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sub-paragraph (1) of this paragraph may be given so as to have retrospective effect. (3) All regulations made under clause (b) of sub-paragraph (1) of this paragraph shall be submitted forthwith to the President and, until assented to by him, shall have no effect. 58[20. Tribal areas – (1) The areas specified in Parts I, II 59[,IIA] and III of the table below shall respectively be the tribal areas within the State of Assam, the State of Meghalaya 60[,the State of Tripura] and the 61[State] of Mizoram. (2) 62[Any reference in Part I, Part II or Part III of the table below] to any district shall be construed as a reference to the territories comprised within the autonomous district of that name existing immediately before the day appointed under clause (b) of section 2 of the North-Eastern Areas (Reorganisation) Act, 1971: Provided that for the purposes of clauses (e) and (f) of sub-paragraph (1) of paragraph 3, paragraph 4, paragraph 5, paragraph 6, sub-paragraph (2), clauses (a), (b)

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e District Council of the Mizo District existing immediately before the prescribed date (hereinafter referred to as the Mizo District Council) shall stand dissolved and cease to exist. (2) The Administrator of the Union territory of Mizoram may, by one or more orders, provide for all or any of the following matters, namely:- (a) the transfer, in whole or in part, of the assets, rights and liabilities of the Mizo District Council (including the rights and liabilities under any contract made by it) to the Union or to any other authority; (b) the substitution of the Union or any other authority for the Mizo District Council, or the addition of the Union or any other authority, as a party to any legal proceedings to which the Mizo District Council is a party; (c) the transfer or re-employment of any employees of the Mizo District Council to or by the Union or any other authority, the terms and conditions of service applicable to such employees after such transfer or re-employment; (d) the

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he prescribed date in the Union territory of Mizoram shall, on and from that date, be an autonomous district in that Union territory (hereafter referred to as the corresponding new district) and the Administrator thereof may, by one or more orders, direct that such consequential amendments as are necessary to give effect to the provisions of this clause shall be made in paragraph 20 of this Schedule (including Part III of the table appended to that paragraph) and thereupon the said paragraph and the said Part III shall be deemed to have been amended accordingly; (b) every Regional Council of an autonomous region in the Union territory of Mizoram existing immediately before the prescribed date (hereafter referred to as the existing Regional Council) shall, on and from that date and until a District Council is duly constituted for the corresponding new district, be deemed to be the District Council of that district (hereafter referred to as the corresponding new District Council). (2) Ev

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bilities of the existing Regional Council (including the rights and liabilities under any contract made by it) to the corresponding new District Council; (b) the substitution of the corresponding new District Council for the existing Regional Council as a party to the legal proceedings to which the existing Regional Council is a party; (c) the transfer or re-employment of any employees of the existing Regional Council to or by the corresponding new District Council, the terms and conditions of service applicable to such employees after such transfer or re-employment; (d) the continuance of any laws made by the existing Regional Council and in force immediately before the prescribed date, subject to such adaptations and modifications, whether by way of repeal or amendment, as the Administrator may make in this behalf until such laws are altered, repealed or amended by a competent Legislature or other competent authority; (e) such incidental, consequential and supplementary matters as th

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" had been substituted; (c) in paragraph 13, the words and figures "under article 202" had been omitted.]] 21. Amendment of the Schedule – (1) Parliament may from time to time by law amend by way of addition, variation or repeal any of the provisions of this Schedule and, when the Schedule is so amended, any reference to this Schedule in this Constitution shall be construed as a reference to such Schedule as so amended. (2) No such law as is mentioned in sub-paragraph (1) of this paragraph shall be deemed to be an amendment of this Constitution for the purposes of article 368. ******************************** Notes : 1. Substituted by the State of Mizoram Act, 1986 (34 of 1986) Section 39, for certain words (w.e.f. 20-2-1987). *Paragraph 1 has been amended in its application to the State of Assam by the Sixth Schedule to the Constitution (Amendment) Act, 2003 (44 of 2003), s. 2, so as to insert the following proviso after sub-paragraph (2), namely:- "Provided that n

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ation to the State of Assam by the Sixth Schedule to the Constitution (Amendment) Act, 2003 (44 of 2003), s. 2, so as to insert the following proviso after sub-paragraph (1), namely:- "Provided that the Bodoland Territorial Council shall consist of not more than forty-six members of whom forty shall be elected on the basis of adult suffrage, of whom thirty shall be reserved for the Scheduled Tribes, five for non-tribal communities, five open for all communities and the remaining six shall be nominated by the Governor having same rights and privileges as other members, including voting rights, from amongst the un-represented communities of the Bodoland Territorial Areas District, of which at least two shall be women." Paragraph 2 has been amended in its application to the State of Assam by the Sixth Schedule to the Constitution (Amendment) Act, 1995 (42 of 1995), s. 2, so as to insert the following proviso after sub-paragraph (3), namely:- "Provided that the District Coun

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w.e.f. 2-4-1970). 12. Inserted by Section 74 and Fourth Schedule ibid. (w.e.f. 2-4-1970). 13. Substituted by Section 74 and Fourth Schedule , ibid., (w.e.f. 2-4-1970). 14. Ins. by the Assam Reorganisation (Meghalaya) Act, 1969 (55 of 1969), s. 74 and Fourth Sch. (w.e.f. 2-4-1970). 15. Second proviso omitted by s. 74 and Fourth Sch., ibid. (w.e.f. 2-4-1970). 16. Paragraph 3 has been amended in its application to the State of Assam by the Sixth Schedule to the Constitution (Amendment) Act, 2003 (44 of 2003), s. 2, so as to substitute sub-paragraph (3) as under, – "(3) Save as otherwise provided in sub-paragraph (2) of paragraph 3A or sub-paragraph (2) of paragraph 3B, all laws made under this paragraph or sub-paragraph (1) of paragraph 3A or sub-paragraph (1) of paragraph 3B shall be submitted forthwith to the Governor and, until assented to by him, shall have no effect."; After paragraph 3, the following paragraph has been inserted in its application to the State of Assam by t

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y training and practice; cattle pounds; (d) primary and secondary education; (e) agriculture, including agricultural education and research, protection against pests and prevention of plant diseases; (f) fisheries; (g) water, that is to say, water supplies, irrigation and canals, drainage and embankments, water storage and water power subject to the provisions of entry 56 of List I of the Seventh Schedule; (h) social security and social insurance; employment and unemployment; (i) flood control schemes for protection of villages, paddy fields, markets, towns, etc. (not of technical nature); (j) theatre and dramatic performances, cinemas subject to the provisions of entry 60 of List I of the Seventh Schedule; sports, entertainments and amusements; (k) public health and sanitation, hospitals and dispensaries; (l) minor irrigation; (m) trade and commerce in, and the production, supply and distribution of, food stuffs, cattle fodder, raw cotton and raw jute; (n) libraries, museums and other

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r any specified provisions thereof and, in particular, will, consider the desirability of introducing any such amendments as he may recommend in his message and, when the law is so returned, the said Council shall consider the law accordingly within a period of six months from the date of receipt of such message and, if the law is again passed by the said Council with or without amendment it shall be presented again to the President for his consideration.". After paragraph 3A, the following paragraph has been inserted in its application to the State of Assam by the Sixth Schedule to the Constitution (Amendment) Act, 2003, (44 of 2003), s. 2, namely:- "3B. Additional powers of the Bodoland Territorial Council to make laws.-(1) Without prejudice to the provisions of paragraph 3, the Bodoland Territorial Council within its areas shall have power to make laws with respect to:-(i) agriculture, including agricultural education and research, protection against pests and prevention o

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edule), theatres, dramatic performances and cinemas (subject to the provisions of entry 60 of List I of the Seventh Schedule); (xviii) markets and fairs; (xix) municipal corporation, improvement trust, district boards and other local authorities; (xx) museum and archaeology institutions controlled or financed by the State, ancient and historical monuments and records other than those declared by or under any law made by Parliament to be of national importance; (xxi) panchayat and rural development; (xxii) planning and development; (xxiii) printing and stationery; (xxiv) pubic health engineering; (xxv) public works department; (xxvi) publicity and public relations; (xxvii) registration of births and deaths; (xxviii) relief and rehabilitation; (xxix) sericulture; (xxx) small, cottage and rural industry subject to the provisions of entries 7 and 52 of List I of the Seventh Schedule; (xxxi) Social Welfare; (xxxii) soil conservation; (xxxiii) sports and youth welfare; (xxxiv) statistics; (x

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se eligible for such acquisition of land within the Bodoland Territorial Areas District. (2) All laws made under paragraph 3 or under this paragraph shall in so far as they relate to matters specified in List III of the Seventh Schedule, be submitted forthwith to the Governor who shall reserve the same for the consideration of the President. (3) When a law is reserved for the consideration of the President, the President shall declare either that he assents to the said law or that he withholds assent therefrom: Provided that the President may direct the Governor to return the law to the Bodoland Territorial Council, together with the message requesting that the said Council will reconsider the law or any specified provisions thereof and, in particular, will consider the desirability of introducing any such amendments as he may recommend in his message and, when the law is so returned, the said Council shall consider the law accordingly within a period of six month from the date of rece

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f 1971), Section 71(i) and Eighth Schedule (w.e.f. 21-1-1972). 20. Inserted by the Assam Reorganisation (Meghalaya) Act, 1969 (55 of 1969), Section 74 and Fourth Schedule (w.e.f. 2-4-1970). 20a. Subs. by the North- Eastern Areas (Reorganisation) Act, 1971 (81 of 1971), s. 71(i) and Eighth Sch., for certain words (w.e.f. 21-1-1972). 21. See Now the Code of Criminal Procedure, 1973 (2 of 1974). 22. See Now the Code of Criminal Procedure, 1973 (2 of 1974). 23. See Now the Code of Criminal Procedure, 1973 (2 of 1974). 24. Inserted by the Assam Reorganisation (Meghalaya) Act, 1969 (55 of 1969), Section 74 and Fourth Schedule (w.e.f. 2-4-1970). 25. Subs. by s. 74 and Fourth Sch., ibid., for paragraph 6 (w.e.f. 2-4-1970). 26. Substituted by the Repealing and Amending Act, 1974 (56 of 1974), Section 4, for "cattle ponds". 27. The words "of Assam or Meghalaya, as the case may be," omitted by the North-Eastern Areas (Reorganisation) Act, 1971 (81 of 1971), Section 71(i) and E

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be, of any determination under sub-paragraph (2).". 32. Substituted by the North-Eastern Areas (Reorganisation) Act, 1971 (81 of 1971), Section 71(i) and Eighth Schedule , for "the Government of Assam" (w.e.f. 21-1-1972). 33. Substituted by the North-Eastern Areas (Reorganisation) Act, 1971 (81 of 1971), Section 71(i) and Eighth Schedule , for "the Government of Assam" (w.e.f. 21-1-1972). 34. Paragraph 10 has been amended in its application to the States of Tripura and Mizoram by the Sixth Schedule to the Constitution (Amendment) Act, 1988 (67 of 1988), Section 2, as under:- (a) in the heading, the words "by non-tribals" shall be omitted; (b) in sub-paragraph (1), the words "other than Scheduled tribes" shall be omitted; (c) in sub-paragraph (2), for clause (d), the following clause shall be substituted, namely:- "(d) prescribe that no person resident in the district shall carry on any trade, whether wholesale or retail, except under a

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71 (81 of 1971), s. 71(i) and Eighth Sch., for the heading (w.e.f. 21-1-1972). 37. Substituted by Section 71(i) and Eighth Schedule , ibid., for "Legislature of the State" (w.e.f. 21-1-1972). 38. Substituted by Section 71(i) and Eighth Schedule , ibid., for "Legislature of the State" (w.e.f. 21-1-1972). 39. Inserted by Section 71(i) and Eighth Schedule , ibid. (w.e.f. 21-1-1972). 40. Substituted by Section 71(i) and Eighth Schedule , ibid., for "Legislature of the State" (w.e.f. 21-1-1972). 41. Inserted by Section 71(i) and Eighth Schedule , ibid. (w.e.f. 21-1-1972). 42. Subs. by the North-Eastern Areas (Reorganisation) Act, 1971 (81 of 1971), s. 71(i) and Eighth Sch., for paragraph 12A (w.e.f. 21-1-1972). 42a. Subs. by the Sixth Schedule to the Constitution (Amendment) Act, 1988 (67 of 1988), s. 2, for paragraphs 12AA and 12B. Paragraph 12AA was ins. by the Constitution (Forty ninth Amendment) Act, 1984, s. 4 (w.e.f. 1-4-1985). 43. The words "of Assa

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omitted.". 47. Inserted by the Assam Reorganisation (Meghalaya) Act, 1969 (55 of 1969), Section 74 and Fourth Schedule (w.e.f. 2-4-1970). 48. Paragraph 16 has been amended in its application to the States of Tripura and Mizoram by the Sixth Schedule to the Constitution (Amendment) Act, 1988 (67 of 1988), Section 2, as under,- '(a) in sub-paragraph (1), the words "subject to the previous approval of the Legislature of the State" occurring in clause (b), and the second proviso shall be omitted; (b) for sub-paragraph (3), the following sub-paragraph shall be substituted, namely:- "(3) Every order made under sub-paragraph (1) or sub-paragraph (2) of this paragraph, along with the reasons therefor shall be laid before the Legislature of the State." '. 49. Paragraph 16 renumbered as sub-paragraph (1) thereof by the Assam Reorganisation (Meghalaya) Act, 1969 (55 of 1969), Section 74 and Fourth Schedule (w.e.f. 2-4-1970). 50. Ins. by the Assam Reorganisation (M

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ted by the State of Mizoram Act, 1986 (34 of 1986), Section 39 (w.e.f. 20-2-1987). 57. Paragraph 18 omitted by Section 71(i) and Eighth Schedule , ibid. (w.e.f. 21-1-1972). 57a. Paragraph 19 has been amended in its application to the State of Assam by the Sixth Schedule to the Constitution (Amendment) Act, 2003 (44 of 2003) s. 2, so as to insert the following sub-paragraph after sub-paragraph (3), namely :- "(4) As soon as possible after the commencement of this Act, and Interim Executive Council for Bodoland Territorial Areas District in Assam shall be formed by the Governor from amongst leaders of the Bodo movement, including the signatories to the Memorandum of Settlement, and shall provide adequate representation to the non-tribal communities in that area: Provided that Interim Council shall be for a period of six months during which endeavour to hold the election to the Council shall be made. Explanation.-For the purposes of this sub-paragraph, the expression "Memorandum

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4, Section 4 (w.e.f. 1-4-1985). 65. Subs. by the Government of Assam Notification No. TAD/R/115/74/47, dated 14-10-1976 for "The Mikir Hills District". 65a. Ins. by the State of Assam by the Sixth Schedule to the Constitution (Amendment) Act, 2003 (44 of 2003), s. 2. 66. Substituted by the Government of Meghalaya Notifn. No. DCA 31/72/11, dated the 14th June, 1973, Gazette of Meghalaya, Part VA, dated 23-6-1973, p. 200 67. Inserted by the Constitution (Forty-ninth Amendment) Act, 1984, Section 4 (w.e.f. 1-4-1985). 68. The words "The Mizo District." omitted by the Government of Union Territories (Amendment) Act, 1971 (83 of 1971), Section 13 (w.e.f. 29-4-1972). 69. Inserted by the Mizoram District Councils (Miscellaneous Provisions) Order, 1972, published in the Mizoram Gazette, 1972, dated the 5th May, 1972, Vol. I, Part II, p. 17 (w.e.f. 29-4-1972). 70. Substituted by the Sixth Schedule to the Constitution (Amendment) Act, 1988 (67 of 1988), Section 2, for serial n

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(1) of paragraph 15 and sub-paragraphs (1) and (2) of paragraph 16 of this Schedule, shall, after consulting the Council of Ministers and the North Cachar hills Autonomous Council or the Karbi Anglong Autonomous Council, as the case may be, take such action as he considers necessary in his discretion.". After paragraph 20BA as so inserted, the following paragraph has been inserted in its application to the States of Tripura and Mizoram, by the Sixth schedule to the Constitution (Amendment) Act, 1988 (67 of 1988), Section 2, namely:- "20BB. Exercise of discretionary powers by the Governor in the discharge of his functions – The Governor, in the discharge of his functions under sub-paragraphs (2) and (3) of paragraph 1, sub-paragraphs (1) and (7) of paragraph 2, sub-paragraph (3) of paragraph 3, sub-paragraph (4) of paragraph 4, paragraph 5, sub-paragraph (1) of paragraph 6, sub-paragraph (2) of paragraph 7, sub-paragraph (3) of paragraph 9, sub-paragraph (1) of paragraph 14, s

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Section 17 – Amendment Acts – The Constitution (One Hundred and First Amendment) Act, 2016 – Constitution (One Hundred and First Amendment) Act, 2016 – Section 17 – Amendment of Seventh Schedule. 17. In the Seventh Schedule to the Constitution,- (a) in List I – Union List,- (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

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while on such deployment.] 3. Delimitation of cantonment areas, local self-government in such areas, the constitution and powers within such areas of cantonment authorities and the regulation of house accommodation (including the control of rents) in such areas. 4. Naval, military and air force works. 5. Arms, firearms, ammunition and explosives. 6. Atomic energy and mineral resources necessary for its production. 7. Industries declared by Parliament by law to be necessary for the purpose of defence or for the prosecution of war. 8. Central Bureau of Intelligence and Investigation. 9. Preventive detention for reasons connected with Defence, Foreign Affairs, or the security of India; persons subjected to such detention. 10. Foreign affairs; all matters which bring the Union into relation with any foreign country. 11. Diplomatic, consular and trade representation. 12. United Nations Organisation. 13. Participation in international conferences, associations and other bodies and implementi

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ulation of such education and training provided by States and other agencies. 26. Lighthouses, including lightships, beacons and other provision for the safety of shipping and aircraft. 27. Ports declared by or under law made by Parliament or existing law to be major ports, including their delimitation, and the constitution and powers of port authorities therein. 28. Port quarantine, including hospitals connected therewith; seamen's and marine hospitals. 29. Airways; aircraft and air navigation; provision of aerodromes; regulation and organisation of air traffic and of aerodromes; provision for aeronautical education and training and regulation of such education and training provided by States and other agencies. 30. Carriage of passengers and goods by railway, sea or air, or by national waterways in mechanically propelled vessels. 31. Posts and telegraphs; telephones, wireless, broadcasting and other like forms of communication. 32. Property of the Union and the revenue therefrom,

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notes and other like instruments. 47. Insurance. 48. Stock exchanges and futures markets. 49. Patents, inventions and designs; copyright; trade-marks and merchandise marks. 50. Establishment of standards of weight and measure. 51. Establishment of standards of quality for goods to be exported out of India or transported from one State to another. 52. Industries, the control of which by the Union is declared by Parliament by law to be expedient in the public interest. 53. Regulation and development of oilfields and mineral oil resources; petroleum and petroleum products; other liquids and substances declared by Parliament by law to be dangerously inflammable. 54. Regulation of mines and mineral development to the extent to which such regulation and development under the control of the Union is declared by Parliament by law to be expedient in the public interest. 55. Regulation of labour and safety in mines and oilfields. 56. Regulation and development of inter-State rivers and river va

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he Aligarh Muslim University and the 4 [Delhi University; the University established in pursuance of article 371E]; any other institution declared by Parliament by law to be an institution of national importance. 64. Institutions for scientific or technical education financed by the Government of India wholly or in part and declared by Parliament by law to be institutions of national importance. 65. Union agencies and institutions for- (a) professional, vocational or technical training, including the training of police officers; or (b) the promotion of special studies or research; or (c) scientific or technical assistance in the investigation or detection of crime. 66. Co-ordination and determination of standards in institutions for higher education or research and scientific and technical institutions. 67. Ancient and historical monuments and records, and archaeological sites and remains 5 [declared by or under law made by Parliament] to be of national importance. 68. The Survey of In

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ident and Governors; salaries and allowances of the Ministers for the Union; the salaries, allowances, and rights in respect of leave of absence and other conditions of service of the Comptroller and Auditor-General. 76. Audit of the accounts of the Union and of the States. 77. Constitution, organisation, jurisdiction and powers of the Supreme Court (including contempt of such Court), and the fees taken therein; persons entitled to practise before the Supreme Court. 78. Constitution and organisation 6 [(including vacations)] of the High Courts except provisions as to officers and servants of High Courts; persons entitled to practise before the High Courts. 7[79. Extension of the jurisdiction of a High Court to, and exclusion of the jurisdiction of a High Court from, any Union territory.] 80. Extension of the powers and jurisdiction of members of a police force belonging to any State to any area outside that State, but not so as to enable the police of one State to exercise powers and j

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of succession to property other than agricultural land. 89. Terminal taxes on goods or passengers, carried by railway, sea or air; taxes on railway fares and freights. 90. Taxes other than stamp duties on transactions in stock exchanges and futures markets. 91. Rates of stamp duty in respect of bills of exchange, cheques, promissory notes, bills of lading, letters of credit, policies of insurance, transfer of shares, debentures, proxies and receipts. 30[92. xxx] 8[92A. Taxes on the sale or purchase of goods other than newspapers, where such sale or purchase takes place in the course of inter-State trade or commerce.] 9[92B. Taxes on the consignment of goods (whether the consignment is to the person making it or to any other person), where such consignment takes place in the course of inter-State trade or commerce.] 30[92C. xxx] 93. Offences against laws with respect to any of the matters in this List. 94. Inquiries, surveys and statistics for the purpose of any of the matters in this

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with other States for the use of prisons and other institutions. 5. Local government, that is to say, the constitution and powers of municipal corporations, improvement trusts, district boards, mining settlement authorities and other local authorities for the purpose of local self-government or village administration. 6. Public health and sanitation; hospitals and dispensaries. 7. Pilgrimages, other than pilgrimages to places outside India. 8. Intoxicating liquors, that is to say, the production, manufacture, possession, transport, purchase and sale of intoxicating liquors. 9. Relief of the disabled and unemployable. 10. Burials and burial grounds; cremations and cremation grounds. 13***** 12. Libraries, museums and other similar institutions controlled or financed by the State; ancient and historical monuments and records other than those 14 [declared by or under law made by Parliament] to be of national importance. 13. Communications, that is to say, roads, bridges, ferries, and oth

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rds subject to the provisions of entry 34 of List I; encumbered and attached estates. 23. Regulation of mines and mineral development subject to the provisions of List I with respect to regulation and development under the control of the Union. 24. Industries subject to the provisions of 16[entries 7 and 52] of List I. 25. Gas and gas-works. 26. Trade and commerce within the State subject to the provisions of entry 33 of List III. 27. Production, supply and distribution of goods subject to the provisions of entry 33 of List III. 28. Markets and fairs. 17****** 30. Money-lending and money-lenders; relief of agricultural indebtedness. 31. Inns and inn-keepers. 32. Incorporation, regulation and winding up of corporations, other than those specified in List I, and universities; unincorporated trading, literary, scientific, religious and other societies and associations; co-operative societies. 33. Theatres and dramatic performances; cinemas subject to the provisions of entry 60 of List I;

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e or out of the Consolidated Fund of the State. 43. Public debt of the State. 44. Treasure trove. 45. Land revenue, including the assessment and collection of revenue, the maintenance of land records, survey for revenue purposes and records of rights, and alienation of revenues. 46. Taxes on agricultural income. 47. Duties in respect of succession to agricultural land. 48. Estate duty in respect of agricultural land. 49. Taxes on lands and buildings. 50. Taxes on mineral rights subject to any limitations imposed by Parliament by law relating to mineral development. 51. Duties of excise on the following goods manufactured or produced in the State and countervailing duties at the same or lower rates on similar goods manufactured or produced elsewhere in India:- (a) alcoholic liquors for human consumption; (b) opium, Indian hemp and other narcotic drugs and narcotics, but not including medicinal and toilet preparations containing alcohol or any substance included in sub-paragraph (b) of t

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ecified in the provisions of List I with regard to rates of stamp duty. 64. Offences against laws with respect to any of the matters in this List. 65. Jurisdiction and powers of all courts, except the Supreme Court, with respect to any of the matters in this List. 66. Fees in respect of any of the matters in this List, but not including fees taken in any court. List III – Concurrent List 1. Criminal law, including all matters included in the Indian Penal Code at the commencement of this Constitution but excluding offences against laws with respect to any of the matters specified in List I or List II and excluding the use of naval, military or air forces or any other armed forces of the Union in aid of the civil power. 2. Criminal procedure, including all matters included in the Code of Criminal Procedure at the commencement of this Constitution. 3. Preventive detention for reasons connected with the security of a State, the maintenance of public order, or the maintenance of supplies an

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t and the High Courts.] 12. Evidence and oaths; recognition of laws, public acts and records, and judicial proceedings. 13. Civil procedure, including all matters included in the Code of Civil Procedure at the commencement of this Constitution, limitation and arbitration. 14. Contempt of court, but not including contempt of the Supreme Court. 15. Vagrancy; nomadic and migratory tribes. 16. Lunacy and mental deficiency, including places for the reception or treatment of lunatics and mental deficients. 17. Prevention of cruelty to animals. 22[17A. Forests. 17B. Protection of wild animals and birds.] 18. Adulteration of foodstuffs and other goods. 19. Drugs and poisons, subject to the provisions of entry 59 of List I with respect to opium. 20. Economic and social planning. 23[20A. Population control and family planning.] 21. Commercial and industrial monopolies, combines and trusts. 22. Trade unions; industrial and labour disputes. 23. Social security and social insurance; employment and

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ports. 32. Shipping and navigation on inland waterways as regards mechanically propelled vessels, and the rule of the road on such waterways, and the carriage of passengers and goods on inland waterways subject to the provisions of List I with respect to national waterways. 25[33. Trade and commerce in, and the production, supply and distribution of,- (a) the products of any industry where the control of such industry by the Union is declared by Parliament by law to be expedient in the public interest, and imported goods of the same kind as such products; (b) foodstuffs, including edible oilseeds and oils; (c) cattle fodder, including oilcakes and other concentrates; (d) raw cotton, whether ginned or unginned, and cotton seed; and (e) raw jute.] 26[33A. Weights and measures except establishment of standards.] 34. Price control. 35. Mechanically propelled vehicles including the principles on which taxes on such vehicles are to be levied. 36. Factories. 37. Boilers. 38. Electricity. 39.

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. Inserted by the Constitution (Forty-second Amendment) Act, 1976, Section 57 (w.e.f. 3-1-1977). 2. The words and letters "specified in Part A or Part B of the First Schedule" omitted by the Constitution (Seventh Amendment) Act, 1956, Section 29 and Schedule 3. Entry 33 omitted by Section 26. ibid. 4. Substituted by the Constitution (Thirty-second Amendment) Act, 1973, Section 4, for "Delhi University and" (w.e.f. 1-7-1974). 5. Substituted by the Constitution (Seventh Amendment) Act, 1956, Section 27, for "declared by Parliament by law". 6. Inserted by the Constitution (Fifteenth Amendment) Act, 1963, Section 12 (with retrospective effect). 7. Substituted by the Constitution (Seventh Amendment) Act, 1956, Section 29 and Schedule , for entry 79. 8. Inserted by the Constitution (Sixth Amendment) Act, 1956, Section 2. 9. Inserted by the Constitution (Forty-sixth Amendment) Act, 1982, Section 5. 10. Substituted by the Constitution (Forty-second Amendment) Act,

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n (Forty-second Amendment) Act, 1976, Section 57 (w.e.f. 3-1-1977). 22. Inserted by the Constitution (Forty-second Amendment) Act, 1976, Section 57 (w.e.f. 3-1-1977). 23. Inserted by the Constitution (Forty-second Amendment) Act, 1976, Section 57 (w.e.f. 3-1-1977). 24. Substituted by Section 57, ibid., for entry 25 (w.e.f. 3-1-1977). 25. Substituted by the Constitution (Third Amendment) Act, 1954, Section 2, for entry 33. 26. Inserted by the Constitution (Forty-second Amendment) Act, 1976, Section 57 (w.e.f. 3-1-1977). 27. Substituted by the Constitution (Seventh Amendment) Act, 1956, Section 27, for "declared by Parliament by law". 28. Substituted by Section 26, ibid, for entry 42. 29. Entry 84 of the union list, substituted by the the Constitution (One Hundred and First Amendment) Act, 2016, w.e.f. 16.9.2016 , before it was read as, "84. Duties of excise on tobacco and other goods manufactured or produced in India except- (a) alcoholic liquors for human consumption. (b

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Section 12 – Amendment Acts – The Constitution (One Hundred and First Amendment) Act, 2016 – Constitution (One Hundred and First Amendment) Act, 2016 – Section 12 – Insertion of new article 279A. 12. After article 279 of the Constitution, the following article shall be inserted, namely:- 279A. Goods and Services Tax Council.-(1) The President shall, within sixty days from the date of commencement of the Constitution (One Hundred and First Amendment) Act, 2016, by order, constitute 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 Rev

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) 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

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ocedure in the performance of its functions. (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 onethird 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

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Section 13 – Amendment Acts – The Constitution (One Hundred and First Amendment) Act, 2016 – Constitution (One Hundred and First Amendment) Act, 2016 – Section 13 – Amendment of article 286. 13. In article 286 of the Constitution,- (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) sh

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re it was read as, the sale or purchase of goods where such sale or purchase takes place Substituted by the Constitution (One Hundred and First Amendment) Act, 2016, w.e.f. 16.9.2016, before it was read as, goods Substituted by the Constitution (One Hundred and First Amendment) Act, 2016, w.e.f. 16.9.2016, before it was read as, sale or purchase of goods takes place Omitted by the Constitution (One Hundred and First Amendment) Act, 2016, w.e.f. 16.9.2016, before it was read as, (3) Any law of a State shall, insofar as it imposes, or authorises the imposition of,- (a) a tax on the sale or purchase of goods declared by Parliament by law to be of special importance in inter-State trade or commerce; or (b) a tax on the sale or purchase of goods

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Section 9 – Amendment Acts – The Constitution (One Hundred and First Amendment) Act, 2016 – Constitution (One Hundred and First Amendment) Act, 2016 – Section 9 – Insertion of new article 269A. 9. After article 269 of the Constitution, the following article shall be inserted, namely:- 269A. Levy and collection of goods and services tax in course of inter-State trade or commerce.- (1) Goods and services tax on supplies in the course of inter-State trade or commerce shall be levied and collected by the Government of India and such tax shall be apportioned between the Union and the States in the manner as may be provided by Parliament by law on the recommendations of the Goods and Services Tax Council. Explanation.-For the purposes of this cl

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Section 10 – Amendment Acts – The Constitution (One Hundred and First Amendment) Act, 2016 – Constitution (One Hundred and First Amendment) Act, 2016 – Section 10 – Amendment of article 270. 10. In article 270 of the Constitution,- (i) in clause (1), for the words, figures and letter articles 268, 268A and article 269 , the words, figures and letter articles 268, 269 and article 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, whi

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and the States in the manner provided in clause (2). 2[(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 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).] (2) Such percentage, as may be prescribed, of the net proceeds of any such tax or duty in any financial year shall not form part of t

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Section 11 – Amendment Acts – The Constitution (One Hundred and First Amendment) Act, 2016 – Constitution (One Hundred and First Amendment) Act, 2016 – Section 11 – Amendment of article 271. 11. In article 271 of the Constitution, after the words in those articles , the words, figures and letter except the goods and services tax under article 246A, shall be inserted. Provisions after amendment: Surcharge on certain duties and taxes for purposes of the Union. 271. Notwithstanding anyt

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Section 3 – Amendment Acts – The Constitution (One Hundred and First Amendment) Act, 2016 – Constitution (One Hundred and First Amendment) Act, 2016 – Section 3 – Amendment of article 248. 3. In article 248 of the Constitution, in clause (1), for the word Parliament , the words, figures and letter Subject to article 246A, Parliament shall be substituted. Provisions after amendment: Residuary powers of legislation. 248. (1) 1[Subject to article 246A, Parliament] has exclusive power to

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Section 4 – Amendment Acts – The Constitution (One Hundred and First Amendment) Act, 2016 – Constitution (One Hundred and First Amendment) Act, 2016 – Section 4 – Amendment of article 249. 4. In article 249 of the Constitution, in clause (1), after the words with respect to , the words, figures and letter goods and services tax provided under article 246A or shall be inserted. Provisions after amendment: Power of Parliament to legislate with respect to a matter in the State List in the national interest. 249. (1) Notwithstanding anything in the foregoing provisions of this Chapter, if the Council of States has declared by resolution supported by not less than two-thirds of the members present and voting that it is necessary or e

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Section 5 – Amendment Acts – The Constitution (One Hundred and First Amendment) Act, 2016 – Constitution (One Hundred and First Amendment) Act, 2016 – Section 5 – Amendment of article 250. 5. In article 250 of the Constitution, in clause (1), after the words with respect to , the words, figures and letter goods and services tax provided under article 246A or shall be inserted. Provisions after amendment: Power of Parliament to legislate with respect to any matter in the State List if a Proclamation of Emergency is in operation. 250. (1) Notwithstanding anything in this Chapter, Parliament shall, while a Proclamation of Emergency is in operation, have power to make laws for the whole or any part of the territory of India with res

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Section 6 – Amendment Acts – The Constitution (One Hundred and First Amendment) Act, 2016 – Constitution (One Hundred and First Amendment) Act, 2016 – Section 6 – Amendment of article 268. 6. In article 268 of the Constitution, in clause (1), the words and such duties of excise on medicinal and toilet preparations shall be omitted. Provisions after amendment: Duties levied by the Union but collected and appropriated by the States. 268. (1) Such stamp duties 1[xxx] as are

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Section 7 – Amendment Acts – The Constitution (One Hundred and First Amendment) Act, 2016 – Constitution (One Hundred and First Amendment) Act, 2016 – Section 7 – Omission of article 268A. 7. Article 268A of the Constitution, as inserted by section 2 of the Constitution (Eighty-eighth Amendment) Act, 2003 shall be omitted. Provisions after amendment: Service tax levied by Union and collected and appropriated by the Union and the States. 268A. 1[xxx] **********************<

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Section 8 – Amendment Acts – The Constitution (One Hundred and First Amendment) Act, 2016 – Constitution (One Hundred and First Amendment) Act, 2016 – Section 8 – Amendment of article 269. 8. In article 269 of the Constitution, in clause (1), after the words consignment of goods , the words, figures and letter except as provided in article 269A shall be inserted. Provisions after amendment: Taxes levied and collected by the Union but assigned to the States. 269. (1) Taxes on the sale or purchase of goods and taxes on the consignment of goods 1[except as provided in article 269A] shall be levied and collected by the Government of India but shall be assigned and shall be deemed to have been assigned to the States on or after the 1

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le to union territories, shall not form part of the Consolidated Fund of India, but shall be assigned to the States within which that tax is leviable in that year, and shall be distributed among those States in accordance with such principles of distribution as may be formulated by Parliament by law. (3) Parliament may by law formulate principles for determining when a sale or purchase of, or consignment of, goods takes place in the course of inter-State trade or commerce. ********************** Notes: 1. Inserted by the Constitution (One Hundred and First Amendment) Act, 2016, w.e.f. 16.9.2016 – Statutory Provisions, Acts, Rules, Regulations, Taxation

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Section 1 – Amendment Acts – The Constitution (One Hundred and First Amendment) Act, 2016 – Constitution (One Hundred and First Amendment) Act, 2016 – Section 1 – New Delhi, the 8th September, 2016/ Bhadra17, 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: BE it enacted by Parliament in the Sixty-seventh Year of the Republic of India as follows:- Short title and commencement. 1. (1) Thi

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Section 2 – Amendment Acts – The Constitution (One Hundred and First Amendment) Act, 2016 – Constitution (One Hundred and First Amendment) Act, 2016 – Section 2 – Insertion of new article 246A. 2. After article 246 of the Constitution, the following article shall be inserted, namely:- 246A. Special provision with respect to goods and services tax.- (1) Notwithstanding anything contained in articles 246 and 254, Parliament, and, subject to clause (2), the Legislature of every State, have power t

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Goods and Services Tax – Started By: – Narendra Soni – Dated:- 5-8-2016 Last Replied Date:- 17-5-2017 – Dear ExportPlease suggest:Whether we would be able to import tax free raw material under advance authorisations issued by Jt.DGFT after implementation of GST Act ?Similarly, Whether we would be able to import tax free capital goods under EPCG authorisations issued by Jt.DGFT after implementation of GST Act ?Whether tax free procurment from domestic sources would be made under invalidation of Advance authorisation OR EPCG licences issued by Jt.DGFT after implementation of GST Act ? – Reply By MADAN RAHEJA – The Reply = Dear Sir, As yet only Constitutional amendment bill has been passed by Rajya Sabha and main laws/rules/proceedure relatin

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Recently, I was going through VAT Circular of Chhattisgarh State where a scheme of Entry Tax exemption was given. A condition was given in the bottom line mentioning that 'the benefit shall be continue to be eligible till the date of implementation of GST. In both the above instances it seems that the benefit under present tax regime may be there in GST. (This is my personal views only). The main purpose of GST is seemless credit by levy tax on supply of goods/service. Thus such all things are mystery as of today. Thanks. – Reply By MUKUND THAKKAR – The Reply = Narendra Soni Ji,Advance Authorisation /EPCG authorisation is issued by MOC and GST will be handle by MOF . so donot worry about any export related benifit which you have taken a

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Goods and Services Tax – Started By: – Narendra Soni – Dated:- 5-8-2016 Last Replied Date:- 30-9-2016 – Dear Export,Please suggestWhether export will be on payment of tax or without payment of tax under GST Act. – Reply By MADAN RAHEJA – The Reply = Dear Sir, As yet only Constitutional amendment bill has been passed by Rajya Sabha and main laws/rules/proceedure relating to GST are yet to be formulated. Although, not major changes in respect of export promotion schemes are expected, yet let us wait for GST law to be formulated. – Reply By KASTURI SETHI – The Reply = Sir, Likely to be without payment of tax.However, export turnover would be accounted for arriving at threshold exemption limit of SSI unit. I also agree with the views of Sh.Madan Raheja, Sir as still it is not final. Any amendment can take place till the enactment. – Reply By Ganeshan Kalyani – The Reply = Sir, I agree with the views submitted by Sri Madan Ji and Sri Kasturi Sir. GST is draft as of today. We all will have

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GST Law refers to refund of taxes on goods & services exported out of India. We require a clarification that the refund facility will be optional for the exporters on the same lines as exists under the Central Excise Act where the exporter has the option to clear the exports goods without payment of taxes or takes a refund of the duty paid by him. Those exporters who want exemption from GST on supply of goods /services for exports will be entitled for the same. A reiteration of the same will remove the ambiguity in the matter. It may be mentioned here that section 38 Subsection 4(A) allows provision refund of 80% which may be increased to 90% as allowed presently for VAT in few States. Secondly, this 90% may be refunded within 10 days and the balance 10% within 30 days. Further, Provisio to section 38(3)(b) of the GST Act requires the exporter to file a certificate that the incidence of the tax claimed as refund has not been passed on by him to any person. In case of exports the p

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t of India are subjected to export duty.Thanks. – Reply By CS SANJAY MALHOTRA – The Reply = Dear Friends,In GST, Exports are Zero rated, which means that if tax is payable (IGST leviable on exports), the same will be claimed as refund from the department.Department has to come out with Rules under GST, wherein the provisions as to Export under Bond will also be taken care of. Wait and watch for same. – Reply By Ganeshan Kalyani – The Reply = Sir, whether really the export under bond provision will form part of GST Law. If they say that first pay the tax and then get refund in such case it seems less possibility that such provision will be inserted. Thanks. – Reply By CS SANJAY MALHOTRA – The Reply = Dear Friends,In continuation to my earlier response on Exports under Bond, please refer to the Draft Invoice Rules released recently by Board, wherein it is stated that Export Invoice to have mention of phrase SUPPLY MEANT FOR EXPORT ON PAYMENT OF IGST or SUPPLY MEANT FOR EXPORT UNDER BOND

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Goods and Services Tax – GST – By: – Dr. Sanjiv Agarwal – Dated:- 5-8-2016 – The part of the series of articles on IGST covers the following provisions Chapter Sections In Relation to IX 27 to 30 Miscellaneous Provisions X 31 Transitional Provisions XI 32, 33 Administration of IGST Miscellaneous Provisions Application of Provisions of CGST Act Section 27 provides that certain provisions of the CGST Act, 2016 shall apply to IGST also in the manner they apply to levy of tax under CGST Act. These provisions relate to – registration, valuation, time of supply of goods, time of supply of services, change in rate of tax in respect of supply of services, exemption from payment of tax, input tax credit and utilization thereof, accounts and records, payment, return, audit, assessment, adjudication, demands, refunds, interest, recovery of tax, offences and penalties, inspection, search and seizure, prosecution and power to arrest, appeals, review, advance ruling, and compounding. Rule making po

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of the GST Council. The interest shall be paid for the period of delay, i.e. from the first day the tax is due to be paid to the actual date of payment or actual number of days of delay. Interest shall be applicable on the tax or any part thereof. It has been provided, unlike in the present provisions, that the person liable to pay interest shall pay interest on his own. This would mean that the liability to pay interest is automatic and no demand notice / adjudication would be necessary to confirm demand of interest. If the liability to pay tax is there, which is not paid within stipulated period, interest shall be payable which has to be paid suo motu. It is also provided that in case of undue / wrong / excess claim of input tax credit under the provisions of CGST Act (section 29), interest shall also be payable on such undue or excess claim for the relevant period. The rate of interest shall be prescribed. Tax wrongly collected / deposited Section 30 of the IGST Act deals with a sit

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self, taking advantage of IT platform. Alternatively, time bound refund should be made suo motu without any refund claim. Transitional Provisions Section 31 contains the transitional provisions which will take care of applicability of provisions for transactions which are into transition (i.e. pending) as on the appointed day, i.e. the date from which IGST law shall come into force. It applies to import of services or inter-state supply of goods and / or services made on or after the appointed day. This provision shall over ride the provisions of 12 and 13 of CGST Act which deal with time of supply of goods and services. When IGST comes into force, there could be two type of transactions – transaction initiated before the appointed day (date of commencement of IGST Act) transaction made on or after the appointed day A transaction shall be deemed to have been initiated before the appointed day if either the invoice relating to such supply or payment, either in full or in part, has been

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er IGST Law Part tax on import / inter-state or services as per (a) above Paid before Balance tax payable under IGST Law Administration Section 32 prescribes the classes of Officers under the IGST Act who may be Assistant Commissioner of IGST or Assistant Director of IGST upto Principal Chief Commissioner of IGST or Principal Director General of IGST. There shall be the following classes of officers under the Integrated Goods and Services Tax Act, 2016, namely; Principal Chief Commissioner of IGST; or Principal Directors General of IGST, Chief Commissioner of IGST, or Director General of IGST, Principal Commissioners of IGST, or Principal Additional Directors General of IGST, Commissioners of IGST, or Additional Director General of IGST. First Appellate Authority Additional Commissioners of IGST, or Additional Directors of IGST, Joint Commissioners of IGST, or Joint Directors of IGST, Deputy Commissioner of IGST, or Deputy Director of IGST, Assistant Commissioner of IGST, or Assistant

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Revenue Secretary s presentation on next steps required on Goods Services Tax Revenue Secy s presentation on next steps required on Goods and Service Tax (GST) – Goods and Services Tax – GST – Dated:- 4-8-2016 News – Press release

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Goods and Services Tax – GST – By: – Dr. Sanjiv Agarwal – Dated:- 4-8-2016 – Chapter VIII comprising of Sections 11 to 26 of the Model IGST Law provide for settlement of cases. There is no provision for settlement in Model GST Law but Chapter XX of the said Act states that at present, the provisions for settlement of cases are incorporated under IGST Act. It appears that similar provisions may be contained in CGST law. Under the present law, provisions for settlement of cases do exist, both in Service Tax and Central Excise. (Section 31, 32 to 32P of Central Excise Act, 1944). Background of Settlement The concept of Settlement Commission is based on Wanchoo Committee Report. The objectives of Settlement Commission is to provide quick and easy settlement of indirect tax disputes of high revenue stake so that time and energy of both, litigants and the Department are saved. Settlement Commission serves the following benefits: Quick settlement of disputes to avoid prolonged litigation A o

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clean breast of his affairs, but would also unnecessarily strain the investigation resources of the department in case of doubtful benefit to revenue while needlessly proliferating litigation and holding up collections. We would, therefore, suggest that there should be a provision in law for a settlement with a tax payer at any stage of the proceedings . Bombay high court in A Mahesh Raj 2001 (6) TMI 227 – SETTLEMENT COMMISSION, CUSTOMS & CENTRAL EXCISE held that settlement machinery is meant for providing chance to tax evader who wants to turn a new leaf, as recommended by Direct Taxes Enquiry Committee (Wanchoo Committee). Also see Wipro GE Medical Systems 2002 (6) TMI 221 – SETTLEMENT COMMISSION, CUSTOMS & CENTRAL EXCISE, . In yet another case of Mandhana Dyeing v. Union of India 2010 (1) TMI 241 – BOMBAY HIGH COURT , it was held that object of Settlement Commission is not to close the doors for settlement but to open the doors for settlement. It is a beneficial statute. Co

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djudication', instead of filing a reply to the notice and having the case adjudicated, filed applications before the Commission for settlement. Statutory Provisions in Draft IGST Law Model IGST law contains the following provisions in relation to settlement of cases Section Provision Relating to 11 Definitions – bench, case, Settlement Commission etc 12 Constitution of National Goods and Service Tax Settlement Commission 13 Jurisdiction and Powers of Settlement Commission Settlement Commission (SC) The Settlement Commission shall be constituted by the Central Government on the recommendation of GST Council which will be called National Goods and Service Tax Settlement Commission (NGSTSC) which will be headed by National Chairman. The Commission will have benches for one or more state benches to be called State Settlement Commission (SSC) to be headed by State Chairman. NGSTSC and SSC shall have members including technical member – IGST. While the Chairman shall be a person who is o

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connection with levy, assessment or collection of IGST on the date of application before SC. What is important is that the matter must relate to levy / assessment / collection / appeal of IGST and pending on the date of making application for settlement. Where an order is passed by an adjudicating authority and for which the appeal period has not expired shall also be deemed to be a proceeding pending. Following cases shall not be covered within the scope of 'case' for consideration by the SC- where any appeal has been preferred after expiry of the period specified for filing such appeal under this Act and which has not been admitted. where any Court or Appellate Tribunal or the First Appellate Authority refers a case back to the original adjudicating authority or the First Appellate Authority, as the case may be, for a fresh adjudication or decision. Application for Settlement Application for settlement of cases shall be made by taxable person in terms of section 15. The form

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of the CGST Act In case of non-filing of return, if SC is satisfied that there exists reasons for non-filing of returns, it may allow the application to be made, after recording reasons for the same. It has also been provided that – No application shall be entertained by the Settlement Commission in cases which are pending with the Appellate Tribunal or any Court. No application shall be made for determination of any question having a bearing on the rate of tax or determination of liability to pay tax on goods and/or services under the Act. Every application made shall be accompanied by prescribed fees. An application once made shall not be allowed to be withdrawn by the applicant. Disposal of Application Section 16 provides for procedure for settlement / disposal of application by the SC. Accordingly, following procedural aspects are worth noting. The Settlement Commission shall, within seven days from the date of receipt of the application, issue a notice to the applicant to explain

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n from the Settlement Commission. Where the jurisdictional IGST officer does not furnish the report within the aforesaid period of sixty days, the Settlement Commission shall proceed further in the matter without the report of such officer. After examination of the report of the jurisdictional IGST officer received, if the Settlement Commission is of the opinion that any further enquiry or investigation in the matter is necessary, it may, within 15 days of the receipt of the report, direct, for reasons to be recorded in writing, the Designated Officer to make such further enquiry or investigation and furnish a report within a period of ninety days of the receipt of such direction, on the matters covered by the application and any other matter relating to the case. Where the Designated Officer does not furnish the report within the stipulated period, the Settlement Commission shall proceed to pass an order without such report. After examination of records, reports etc. the Settlement Co

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t, fine and penalty payable in pursuance of an order is not paid by the taxpayer within thirty days of receipt of a copy of the order by him, or within such period as extended by the Settlement Commission not exceeding three months, the amount which remains unpaid, shall be recovered along with interest due thereon at the rate prescribed under section 36 of the CGST Act. Order of Commission shall be conclusive and no matters covered by such order can be reopened (except as provided in section 18) in any proceedings under IGST Act or under any other law. Powers of Settlement Commission SC shall have the following powers to be exercised in the course of its functioning – Power to order provisional attachment to protect revenue (Section 17) Power to reopen completed proceedings with the concurrence of the applicant within a period of five years from the date of application (Section 18) Power to grant immunity from prosecution and penalty (Section 20) Power to send case back to IGST office

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Goods and Services Tax – Started By: – SHIVKUMAR SHARMA – Dated:- 4-8-2016 Last Replied Date:- 5-8-2016 – Dear Readers, Its a big day for all of us!! Goods and Services Tax finally got the green signal to run on your life track. After years of deliberation, the GST, touted as the biggest tax reform in Indian history since independence, has finally seen the light of day. The Rajya Sabha today overwhelmingly passed the 122nd Constitution Amendment Bill to facilitate rollout of the Goods and Services Tax (GST) in the country with 203 votes in favour and none against, after a seven-hour debate during which a rare bonhomie was witnessed among the ruling and the opposition parties. The GST Bill is aimed at bringing uniform tax regime in the coun

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oposed GST Council saying it would have only one third weightage in it. – Reply By KASTURI SETHI – The Reply = Main bottleneck is cleared. All decks are still to be cleared. Still State Assemblies will consume time. It may take more time for implementation than expected. – Reply By CS SANJAY MALHOTRA – The Reply = Dear Friends,GST in India is a good move for all sections of society. Half way is through and lets hope best for states to make it operational by extending their support. – Reply By Ganeshan Kalyani – The Reply = Sir, The GST Bill is passed in Rajya Sabha on 03.08.2016. It will be sent to Lok Sabha to discuss and ratify the amendments made in Rajya Sabha. In case amendments are not cleared, the bill will go to parliamentary commit

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