Author: admin_gst

Procedure of disposal of Refund filed in present law under GST
Query (Issue) Started By: – Narendra Soni Dated:- 8-8-2016 Last Reply Date:- 11-9-2016 Goods and Services Tax – GST
Got 4 Replies
GST
Dear experts
In GST Act, procedure of disposal of Refund (excise/service tax/VAT) filed in present law is given below:-
(i) The refund if allowed would accrue in cash under the earlier law, viz., and would not be credited to the electronic credit ledger or electronic cash ledger.
(ii) The refund if rejected, fully or partially would lapse, no credit will be allowed.
Please suggest
1.The stage of rejection when the refund will be treated as 'rejected' i.e.rejected by Asst.Commir /DC or By Commr. (Appeal) or by Jt.Secretory

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ces which are exported, the exporters would be eligible for refund of unutilized input tax credit. With a view to ensure quick refund, 80% of the refund on account of exports of goods & services will be given expeditiously ,on provisional basis, while balance 20% will be refunded after due verification of documents. For the exporters, the facility of duty free imports/ procurement of inputs for exports should continue else it will lead to increasing requirement of working capital even for payment of IGST /CGST/SGST. This will hit MSME as their cost of capital is quite high, blunting their competitive edge in exports .The exemption will not lead to any loss of revenue as in any case exporters will be entitled to refund which affect their liq

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Power of President to remove difficulties.
Section 20
F. Acts / Amendment Acts
The Constitution (One Hundred and First Amendment) Act, 2016
Constitution (101st Amendment) Act, 2016
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 o

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Transitional provisions.
Section 19
F. Acts / Amendment Acts
The Constitution (One Hundred and First Amendment) Act, 2016
Constitution (101st Amendment) Act, 2016
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 info

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Compensation to States for loss of revenue on account of introduction of goods and services tax.
Section 18
F. Acts / Amendment Acts
The Constitution (One Hundred and First Amendment) Act, 2016
Constitution (101st Amendment) Act, 2016
Compensation to States for loss of revenue on account of introduction of goods and services tax.
18. Parliament shall, by law, on the recommendation of the Goods and Services Tax Council, provide for compensation to the States for loss of revenue ar

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Amendment of Seventh Schedule.
Section 17
F. Acts / Amendment Acts
The Constitution (One Hundred and First Amendment) Act, 2016
Constitution (101st Amendment) Act, 2016
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 consum

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of the Union or any other force subject to the control of the Union or any contingent or unit thereof in any State in aid of the civil power; powers, jurisdiction, privileges and liabilities of the members of such forces 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 bri

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, as regards mechanically propelled vessels; the rule of the road on such waterways.
25. Maritime shipping and navigation, including shipping and navigation on tidal waters; provision of education and training for the mercantile marine and regulation 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 passenge

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ations but not including co-operative societies.
44. Incorporation, regulation and winding up of corporations, whether trading or not, with objects not confined to one State, but not including universities.
45. Banking.
46. Bills of exchange, cheques, promissory 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 exte

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ar Memorial, and any other like institution financed by the Government of India wholly or in a part and declared by Parliament by law to be an institution of national importance.
63. The institutions known at the commencement of this Constitution as the Benares Hindu University, the 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 o

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d of the members and the Committees of each House; enforcement of attendance of persons for giving evidence or producing documents before committees of Parliament or commissions appointed by Parliament.
75. Emoluments, allowances, privileges, and rights in respect of leave of absence, of the President 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 jurisdicti

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ax.
86. Taxes on the capital value of the assets, exclusive of agricultural land, of individuals and companies; taxes on the capital of companies.
87. Estate duty in respect of property other than agricultural land.
88. Duties in respect 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

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ers and servants of the High Court; procedure in rent and revenue courts; fees taken in all courts except the Supreme Court.
4. Prisons, reformatories, Borstal institutions and other institutions of a like nature, and persons detained therein; arrangements 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 sim

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that is to say, rights in or over land, land tenures including the relation of landlord and tenant, and the collection of rents; transfer and alienation of agricultural land; land improvement and agricultural loans; colonization.
15******
21. Fisheries.
22. Courts of wards 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 co

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ance of persons for giving evidence or producing documents before committees of the Legislature of the State.
40. Salaries and allowances of Ministers for the State.
41. State public services; State Public Service Commission.
42. State pensions, that is to say, pensions payable by the State 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 low

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lls.
60. Taxes on professions, trades, callings and employments.
61. Capitation taxes.
34[62. Taxes on entertainments and amusements to the extent levied and collected by a Panchayat or a Municipality or a Regional Council or a District Council.]
63. Rates of stamp duty in respect of documents other than those specified 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

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carriage, and other special forms of contracts, but not including contracts relating to agricultural land.
8. Actionable wrongs.
9. Bankruptcy and insolvency.
10. Trust and Trustees.
11. Administrators-general and official trustees.
21[11A. Administration of Justice; constitution and organisation of all courts, except the Supreme Court 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 goo

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table and religious endowments and religious institutions.
29. Prevention of the extension from one State to another of infectious or contagious diseases or pests affecting men, animals or plants.
30. Vital statistics including registration of births and deaths.
31. Ports other than those declared by or under law made by Parliament or existing law to be major 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 fodd

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t not including rates of stamp duty.
45. Inquiries and statistics for the purposes of any of the matters specified in List II or List III.
46. Jurisdiction and powers of all courts, except the Supreme Court, with respect to any of the matters in this List.
47. Fees in respect of any of the matters in this List, but not including fees taken in any court.
 
 
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Notes :
1. 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 (Fif

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y 52″.
17. Entries 19, 20 and 29 omitted by Section 57, ibid. (w.e.f. 3-1-1977).
18. Entry 36 omitted by the Constitution (Seventh Amendment) Act, 1956, s. 26.
19. Substituted by the Constitution (Sixth Amendment) Act, 1956, Section 2, for entry 54.
20. Inserted by the Constitution (Forty-second Amendment) Act, 1976, Section 57 (w.e.f. 3-1-1977).
21. Inserted by the Constitution (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 “

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it was read as,
“52. Taxes on the entry of goods into a local area for consumption, use or sale therein.”
32. Entry 54 of the state list, substituted by the the Constitution (One Hundred and First Amendment) Act, 2016, w.e.f. 16.9.2016 , before it was read as,
“19[54. Taxes on the sale or purchase of goods other than newspapers, subject to the provisions of entry 92A of List I.]”
33. Entry 55 of the state list, omitted by the the Constitution (One Hundred and First Amendment) Act, 2016, w.e.f. 16.9.2016  , before it was read as,
“55. Taxes on advertisements other than advertisements published in the newspapers 20[and advertisements broadcast by radio or television.]”
34. Entry 62 of the state list, substituted by the the Constitution (One Hundred and First Amendment) Act, 2016, w.e.f. 16.9.2016  , before it was read as,
“62. Taxes on luxuries, including taxes on entertainments, amusements, betting and gambling. “
Statute, statutory provisions legislation, law,

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Amendment of Sixth Schedule
Section 16
F. Acts / Amendment Acts
The Constitution (One Hundred and First Amendment) Act, 2016
Constitution (101st Amendment) Act, 2016
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.”.
 
 
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NOTES:-
1.
Shall come into force w.e.f. 16th day of September 2016 vide S.O. 2986(E) dated 16.09.2016.
–
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 provi

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paragraph except after consideration of the report of a Commission appointed under sub-paragraph (1) of paragraph 14 of this Schedule:
7[Provided further that any order made by the Governor under this sub-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 corporat

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n with the existing tribal Councils or other representative tribal organisations within the autonomous districts or regions concerned, and such rules shall provide for-
(a) the composition of 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 Counc

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l of the Governor] with regard to the matters specified in sub-paragraph (6) of this paragraph and may also make rules 14[with like approval] regulating-
(a) the formation of subordinate local Councils or 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 di

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ittees or councils and their powers;
(f) any other matter relating to village or town administration, including village or town police and public health and sanitation;
(g) the appointment or succession of Chiefs or 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, wi

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ases triable by a village council or court constituted under sub-paragraph (1) of this paragraph within such region or area, as the case may be, other than those to which the provisions of sub-paragraph (1) of paragraph 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 b

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r may specify in this behalf,” had been substituted;
(ii) sub-paragraphs (2) and (3) had been omitted;
(iii) in sub-paragraph (4)-
(a) for the words “A Regional Council or District Council, as the case 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

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rocedure, 1908, or, as the case may be, the Code of Criminal Procedure, 189822, as he deems appropriate, and thereupon the said Council, Court or officer 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 Dist

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r to which the executive power of the State 27***extends.]
7. District and Regional Funds – (1) There shall be constituted for each autonomous district, a District 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-Genera

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2) 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 all areas 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

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of this paragraph to the District Council and the decision of the Governor shall be final.
3410. Power of District Council to make regulations for the Control of money-lending 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

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e force of law.
3512. 36[Application of Acts of Parliament and of the Legislature of the State of Assam to autonomous districts and autonomous regions in the State of Assam – (1) Notwithstanding 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 exc

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provision of any regulation made by a District Council or a Regional Council in that State under paragraph 8 or paragraph 10 of this Schedule, is repugnant to any provision of a law made by 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 o

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thinks fit;
(b) the Governor may, by public notification, direct that any Act of the Legislature of the State of Tripura to which the provisions of clause (a) of this sub-paragraph do not apply, 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-
Notw

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use (a) of this sub-paragraph do not apply, shall not apply to an autonomous district or an autonomous region in that State, 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;
(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 place

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n in respect of such districts and regions; and
(c) the administration of the laws, rules and regulations made by the District and Regional Councils;
and define the procedure to be followed by such Commission.
(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

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would otherwise have ceased to operate.
48[16. Dissolution of a District or a Regional Council -49[(1)] The Governor may on the recommendation of a Commission appointed under paragraph 14 of this Schedule by 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 f

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b-paragraph (2) of this paragraph with the reasons therefor shall be laid before the Legislature of the State and shall cease to operate at the expiration of thirty days from the date on which the State Legislature first 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 provisio

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ions so made may repeal or amend any Act of Parliament or of the Legislature of the State or any existing law which is for the time being applicable to such area.
(2) Any direction given by the Governor under clause (a) of 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)

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aro Hills District.
67[Part IIA
Tripura Tribal Areas District.]
Part III
68*****
69[1. The Chakma District.
70[2. The Mara District.
3. The Lai District.]]
71[20A. Dissolution of the Mizo District Council-(1) Notwithstanding anything in this Schedule, the 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 Mi

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ritories Act, 1963.
72[20B. Autonomous regions in the Union territory of Mizoram to be autonomous districts and transitory provisions consequent thereto – (1) Notwithstanding anything in this Schedule,-
(a) every autonomous region existing immediately before the 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 exist

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by the Administrator of the Union territory of Mizoram.
(4) 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 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 m

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e State concerned had been omitted;
(b) in sub-paragraph (2) of paragraph 6, for the words “to which the executive power of the State extends”, the words “with respect to which the Legislative Assembly of the Union territory of Mizoram has power to make laws” 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.
 
 
 
 
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Notes :
1. Substituted by the State of Mizoram Act, 1986 (34 of 1986) Section 39, for

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969 (55 of 1969), s. 74 and Fourth Sch. (w.e.f. 2-4-1970).
7. Inserted by the North-Eastern Areas (Reorganisation) Act, 1971 (81 of 1971), Section 71(i) and Eighth Schedule (w.e.f. 21-1-1972).
8. Paragraph 2 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 (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

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e.f. 2-4-1970).
10. Subs. by the Assam Reorganisation (Meghalaya) Act, 1969 (55 of 1969), s. 74 and Fourth Sch., for “such Councils” (w.e.f. 2-4-1970).
11. Inserted by Section 74 and Fourth Schedule ibid. (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 sh

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the Seventh Schedule with regard to such waterways; vehicles other than mechanically propelled vehicles;
(c) preservation, protection and improvement of stock and prevention of animal diseases; veterinary 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

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the Governor to return the law to the North Cachar Hills Autonomous Council or the Karbi Anglong Autonomous Council, as the case may be, together with a 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 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 para

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(xiv) labour and employment; (xv) land and revenue; (xvi) library services (financed and controlled by the State Government); (xvii) lotteries (subject to the provisions of entry 40 of List I of the Seventh Schedule), 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, cott

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of his land at the date of commencement of this Act; and
(b) disallow any citizen from acquiring land either by way of inheritance, allotment, settlement or by any other way of transfer if such citizen is otherwise 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 de

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rritorial Council constituted under the proviso to sub-paragraph (3) of paragraph 2 of this Schedule.”.
19. The words “of Assam” omitted by the North-Eastern Areas (Reorganisation) Act, 1971 (81 of 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),

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over to a District Council under this paragraph shall be made over to that Council within a period of one year from the date of any agreement under sub-paragraph (1) or, as the case may 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 substitu

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ah 3A or 3B of this Schedule” shall be substituted.
36. Subs. by the North-Eastern Areas (Reorganisation) Act, 1971 (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 Constitu

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shall be substituted;
(b) the proviso shall be 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.

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-1985).
56. Inserted 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 expressio

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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 numbers 2 and 3 and the

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ub-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, sub-paragraph (1) of paragraph 15

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Amendment of article 368.
Section 15
F. Acts / Amendment Acts
The Constitution (One Hundred and First Amendment) Act, 2016
Constitution (101st Amendment) Act, 2016
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.
 
 
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NOTES:-
1.
Shall come into force w.e.f. 16th day of September 2016 vide S.O. 2986(E) dated 16.09.2016.
–
Provisions after amendment:
Power of Parliament to amend the Constitution and procedure therefor.
368. (1) Notwithstanding anything in this Constitu

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ange in-
(a) article 54, article 55, article 73, 1[article 162, article 241 or article 279A], or
(b) Chapter IV of Part V, 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 purport

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Amendment of article 366
Section 14
F. Acts / Amendment Acts
The Constitution (One Hundred and First Amendment) Act, 2016
Constitution (101st Amendment) Act, 2016
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;'.
 
 
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NOTES:-
1.
Shall come into force w.e.f. 16th day of September 2016 vide S.O. 2986(E) dated 16.09.2016.
–
Provisions after amendment:
Definitions.
366. In this Constitution, unless the context otherwise r

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ot chargeable in respect of agricultural income;
(b) that no deduction in respect of the tax paid by companies 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 c

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igation undertaken before the commencement 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 without inter

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ithin 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 profits tax;
(29A) “tax on the sale or purchase of goods” includes-
(a) a tax on the transfer, otherwise than in pursuance of a contract, of p

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Amendment of article 286.
Section 13
F. Acts / Amendment Acts
The Constitution (One Hundred and First Amendment) Act, 2016
Constitution (101st Amendment) Act, 2016
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 pla

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he territory of India.
(2) Parliament may by law formulate principles for determining when a 3[supply of goods or of services or both] in any of the ways mentioned in clause (1).
(3) 4[xxx]
 
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Notes:
Substituted by the Constitution (One Hundred and First Amendment) Act, 2016, w.e.f. 16.9.2016 , before 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 Hu

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Insertion of new article 279A. – Goods and Services Tax Council.
Section 12
F. Acts / Amendment Acts
The Constitution (One Hundred and First Amendment) Act, 2016
Constitution (101st Amendment) Act, 2016
Insertion of new article 279A.
12. After article 279 of the Constitution, the following article shall be inserted, namely:-
“Goods and Services Tax Council.
279A.(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……………………

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oods and services that may be subjected to, or exempted from the goods and services tax;
(c) model Goods and Services Tax Laws, principles of levy, apportionment of Goods and Services Tax levied on supplies in the course of Inter-State trade or commerce under article 269A and the principles that govern the place of supply;
(d) the threshold limit of turnover below which goods and services may be exempted from goods and services tax;
(e) the rates including floor rates with bands of goods and services tax;
(f) any special rate or rates for a specified period, to raise additional resources during any natural calamity or disaster;
(g) special provision with respect to the States of Arunachal Pradesh, Assam, Jammu and Kashmir, Manipur

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il shall constitute the quorum at its meetings.
(8) The Goods and Services Tax Council shall determine the procedure 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-

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Amendment of article 271.
Section 11
F. Acts / Amendment Acts
The Constitution (One Hundred and First Amendment) Act, 2016
Constitution (101st Amendment) Act, 2016
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.
 
 
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NOTES:-
1.
Shall come into force w.e.f. 16th day of September 2016&nbsp

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Amendment of article 270
Section 10
F. Acts / Amendment Acts
The Constitution (One Hundred and First Amendment) Act, 2016
Constitution (101st Amendment) Act, 2016
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 2

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1 and any cess levied for specific purposes under any law made by Parliament shall be levied and collected by the Government of India and shall be distributed between the Union 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 c

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Insertion of new article 269A. – Levy and collection of goods and services tax in course of inter-State trade or commerce
Section 9
F. Acts / Amendment Acts
The Constitution (One Hundred and First Amendment) Act, 2016
Constitution (101st Amendment) Act, 2016
Insertion of new article 269A.
9. After article 269 of the Constitution, the following article shall be inserted, namely:-
“Levy and collection of goods and services tax in course of inter-State trade or commerce
269A. (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 Parlia

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Amendment of article 269.
Section 8
F. Acts / Amendment Acts
The Constitution (One Hundred and First Amendment) Act, 2016
Constitution (101st Amendment) Act, 2016
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.
 
 
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NOTES:-
1.
Shall come into force w.e.f. 16th day of September 2016 vide S.O. 2986(E) dated 16.09.2016.
–
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

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rce.
(2) The net proceeds in any financial year of any such tax, except in so far as those proceeds represent proceeds attributable 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.
 
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Notes:
1.      Inserted by the Constitution (One Hundred and First Amendment) Act,

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Omission of article 268A.
Section 7
F. Acts / Amendment Acts
The Constitution (One Hundred and First Amendment) Act, 2016
Constitution (101st Amendment) Act, 2016
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.
 
 
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NOTES:-
1.
Shall come into force w.e.f. 16th day of September 2016 vide S.O. 2986(E) dated 16.09.2016.
–
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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Notes:
1.      Omitted by the Constitution (One Hundred and Fi

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Amendment of article 268.
Section 6
F. Acts / Amendment Acts
The Constitution (One Hundred and First Amendment) Act, 2016
Constitution (101st Amendment) Act, 2016
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.
 
 
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NOTES:-
1.
Shall come into force w.e.f. 16th day of September 2016 vide S.O. 2986(E) dated 16.09.2016.
–
 
Provisions after amendment:
 
Duties levied by the Union but collected and appropriated by the States.
268. (1) Such stamp duties 1[xxx] as are mentioned in the Union List shall be levied by the Government of India but shall

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Amendment of article 250.
Section 5
F. Acts / Amendment Acts
The Constitution (One Hundred and First Amendment) Act, 2016
Constitution (101st Amendment) Act, 2016
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.
 
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NOTES:-
1.
Shall come into force w.e.f. 16th day of September 2016 vide S.O. 2986(E) dated 16.09.2016.
–
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 Chap

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Amendment of article 249.
Section 4
F. Acts / Amendment Acts
The Constitution (One Hundred and First Amendment) Act, 2016
Constitution (101st Amendment) Act, 2016
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.
 
 
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NOTES:-
1.
Shall come into force w.e.f. 16th day of September 2016 vide S.O. 2986(E) dated 16.09.2016.
–
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

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f any such resolution is passed in the manner provided in clause (1), such resolution shall continue in force for a further period of one year from the date on which under this clause it would otherwise have ceased to be in force.
(3) A law made by Parliament which Parliament would not but for the passing of a resolution under clause (1) have been competent to make shall, to the extent of the incompetency, cease to have effect on the expiration of a period of six months after the resolution has ceased to be in force, except as respects things done or omitted to be done before the expiration of the said period.
 
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Notes:
1.       Inserted by the Constitution (One Hundred and First

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Amendment of article 248.
Section 3
F. Acts / Amendment Acts
The Constitution (One Hundred and First Amendment) Act, 2016
Constitution (101st Amendment) Act, 2016
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.
 
 
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NOTES:-
1.
Shall come into force w.e.f. 16th day of September 2016 vide S.O. 2

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Insertion of new article 246A – Special provision with respect to goods and services tax
Section 2
F. Acts / Amendment Acts
The Constitution (One Hundred and First Amendment) Act, 2016
Constitution (101st Amendment) Act, 2016
Insertion of new article 246A.
2. After article 246 of the Constitution, the following article shall be inserted, namely:-
“Special provision with respect to goods and services tax.-
246A. (1) Notwithstanding anything contained in articles 246 and 254, P

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Short title and commencement.
Section 1
F. Acts / Amendment Acts
The Constitution (One Hundred and First Amendment) Act, 2016
Constitution (101st Amendment) Act, 2016
MINISTRY OF LAW AND JUSTICE
(Legislative Department)
New Delhi, the 8th September, 2016/Bhadra 17, 1938 (Saka)
The following Act of Parliament received the assent of the President on the 8th September, 2016, and is hereby published for general information:-
THE CONSTITUTION (ONE HUNDRED AND FIRST AMENDMENT) ACT, 2016
[8th September, 2016.]
An Act further to amend the Constitution of India.
BE it enacted by Parliament in the Sixty-seventh Year of the Republic of India as follows:-
1. Short title and commencement.- 
(1) This Act may be called the Co

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GST and Licence/Authorisation/Invalidation issued by DGFT.
Query (Issue) Started By: – Narendra Soni Dated:- 5-8-2016 Last Reply Date:- 17-5-2017 Goods and Services Tax – GST
Got 8 Replies
GST
Dear Export
Please 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 ye

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ST even on Interstate Branch Tranfer of goods IGST shall have to be paid, though credit shall be given.
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 b

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Export under GST Act
Query (Issue) Started By: – Narendra Soni Dated:- 5-8-2016 Last Reply Date:- 30-9-2016 Goods and Services Tax – GST
Got 10 Replies
GST
Dear Export,
Please suggest
Whether 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 an

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ble. However, there is little confusion as Section 38 of the Model 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 n

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put tax credit shall be allowed in cases where the goods exported out 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

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READING DOWN MODEL IGST ACT (MISCELLANEOUS PROVISIONS)(LAST PART-12)
By: – Dr. Sanjiv Agarwal
Goods and Services Tax – GST
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,
* recove

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ed payment
Section 29 provides for interest on delayed payment of tax or failure to pay tax within the prescribed period. The rate of interest shall be notified by the Central Government on the recommendation 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 (sectio

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ther conditions which shall be prescribed later. Department is likely to deny the refund in the guise of unjust enrichment. It would be desirable not to ask for payment again and adjust the same through the system itself, 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

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visions
Appointed day
Provisions applicable
*
Import / inter-state supply of goods or services
Made after but initiated before
Tax as per IGST Law
Full tax on import / inter-state supply of goods or services as per (a) above
Paid before
No tax under 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
Additi

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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)
GST
Dated:- 4-8-2016

=============
Document 1
GOODS AND
SERVICES TAX:
NEXT STEPS
THE ROADMAP TO GST
Establishment of Legal Framework
Preparation of IT infrastructure
Change Management:
.
Training of Officials and Staff
• Outreach and Consultation with trade
and industry
• Target date of GST Roll Out: 1st April
2017
ESTABLISHMENT OF LEGAL
FRAMEWORK
1. Passage of the Constitution Amendment Bill from
Parliament: First week of August 2016
2. Ratification by 50% States
3. Presidential Assent of Constitution Amendment and
notification in officia

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Modules for backend processes of tax authorities such
as processing registration/returns, assessments, audit, appeals, etc.
Development of GST Frontend and Backend for 17 States by GSTN: End
December 2016
CBEC's Backend systems: End November 2016
Backend systems of 14 States: End November 2016
Backend systems of Pr. CCA, Banks, RBI & State accounting
authorities: End November 2016
Testing and integration of GST Frontend and backend of all
stakeholders: Jan – March 2017
CHANGE MANAGEMENT
60,000 officials of Centre and State Governments to be trained on GST
laws and IT framework: till lowest level assessing officer in States and
Centre
Training on GST Laws:
.
•
.
Phase I: Source Trainer's workshop (25 officers) – Comp

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on to be filed online for
registration under Goods & Services Tax (GST).
➤The registration number will be PAN based and will
serve the purpose for Centre and State.
Each dealer to be given unique id GSTIN
>Registration to be granted within 3 days.
>Post registration verification in risk based cases only.
6
.
RETURNS
Common return would serve the purpose of both
Centre and State Government.
Most average tax payers would be using only four
forms for filing their returns. These are return for
supplies, return for purchases, monthly returns and
annual return.
• Small taxpayers: Small taxpayers who have opted
composition scheme shall have to file return on
quarterly basis.
Filing of returns shall be completely onlin

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