Amendment of article 366
Clause 14
Bill
Enabling Goods and Services Tax (GST)
GST – The Constitution (One Hundred And Twenty Second Amendment) Bill, 2014 [As Intorduced]
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) af
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