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.
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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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