The \u2018GST\u2019 Constitution Amendment Bill, (No. 192 of 2014) \u2013 Facilitating GST Law (An Analysis)
By: – CA.Ankit Gulgulia
Goods and Services Tax – GST
Dated:- 31-12-2014<\/p>\n
One of the major Indirect tax reforms that the country is now on road to witness is the incarnation of a single GST law instead of multiple indirect taxes viz Service Tax, Central Excise, VAT, CST, Local Body Tax, Entry Tax etc. After a round of discussions of Hon'ble Finance Minister with State FM's, the Government of India has tabled the GST Bill (No. 192 – Constitutional Amendment), 2014 on 19th December,2014.
\nThe clause by clause analysis of GST Bill, 2014 is as under:-
\n * Insertion of Clause 246A – To Facilitate the Parliament and States to make laws in regard to Goods and Service Tax Imposed by Union or such State
\n“246A(1) – Notwithstanding anything contained in articles 246 and 254, Parliament, and. subject to clause (2), the Legislature of every State, have power to make laws with respect t<\/p>\n
= = = = = = = =<\/p>\n
Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n service tax law framing with both the central and state government unlike in the current case where the service tax \/ excise was centre's domain in union list and sales tax on goods was state's domain except in case of interstate transactions. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n tes levy and collection of interstate tax on sale of goods (not services) or consignment of goods but the same to be assigned to states. Now, the interstate supply of goods and services has been made an exception to this pure assignment to states since service now covered. A separate article 269A has been inserted to apportionate the taxes. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ade or commerce.” = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n e additional resources during any natural calamity or disaster = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n al councils. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n rely for your information only and you should check other information sources before taking any action based on any of the content in this article. Neither the authors nor website hosting the article make any warranty as to the quality or currency of the information contained in any of the site's articles. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ct of goods and = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n h in the course of inter-State trade or commerce. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n il shall make recommendations to the = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n jority of not less than three-fourths = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n A includes a Union territory with Legislature;'. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ds, not exceeding one per cent. in the = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n expiration of one year from such = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n t = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n Union Finance Minister and will have the Union Minister = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n th December, 2014 from = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n roposed new = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n e Government of India but shall be = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n -State trade or = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n TUTION = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" The \u2018GST\u2019 Constitution Amendment Bill, (No. 192 of 2014) \u2013 Facilitating GST Law (An Analysis)By: – CA.Ankit GulguliaGoods and Services Tax – GSTDated:- 31-12-2014 One of the major Indirect tax reforms that the country is now on road to witness is the incarnation of a single GST law instead of multiple indirect taxes viz Service … Continue reading “The \u2018GST\u2019 Constitution Amendment Bill, (No. 192 of 2014) \u2013 Facilitating GST Law (An Analysis)”<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-595","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/595","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=595"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/595\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=595"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=595"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=595"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
For full text:-Visit the Source <\/a><\/p>\n
\nArticle 246(2) reestablishes the centre's exclusive control on interstate supply of goods and services. Importantly interstate supply of services will mark its separate significance in the proposed GST regime.
\nArticle 279A is proposed for setup of GST Council within 60 days of commencement of this Act, 2014. The items proposed in article 279A (5) includes petroleum crude, high speed diesel, motor spirit (petrol), natural gas and aviation turbine fuel. The date on which GST is to be levied on these items is to be recommended by GST council.
\n\tFacilitative amendments in Article 248(1), 249(1), 250(1), 268(1), 269(1), 270(1), 286. Omitting Article 268A.
\nBRIEF ANALYSIS
\nArticle 248(1) empowers the parliament to make laws on any matters not covere<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nArticle 270 provides for apportionment of taxes and duties between Union and State. The Interstate GST has been kept out of this by inserting necessary exception. The reason for this exception is since the apportionment in interstate's case is not to be undertaken as per Article 270 laid mechanism but on recommendations of GST council as facilitated under Article 269A. In other cases of GST levied by government of India, a new clause 270(1A) is inserted and apportionment to be in accordance with normal provisions of Article 270 only.
\nArticle 286 imposes restrictions for imposition of taxes on sale or purchases of goods in case of interstate trade,<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n
\nBRIEF ANALYSIS
\nWith the beginning of GST, now taxes on supply of goods and service in course of interstate trade or commerce would also required to be made a commodity of due apportionment between union and states instead of pure assignment as in cases of goods. This article 269A is inserted precisely to mitigate this aspect. The apportionment shall be undertaken pursuant to GST Council's recommendation.
\nTo understand what transaction would constitute interstate trade, the rules of supply, origin and point of incidence would be required to be framed. The same would be in parliament's domain.
\n\tSurcharge by Parliament not to Apply to GST
\nArticle 271 empowers the parliament to increase taxes and duties on articles. The GST has been made an exception to power of parliament. Hence, the parliament cannot impose surcharge on GST.
\n\tConstituting the 'GST Council' vide Article 279A
\nBRIEF ANALYSIS
\nArticle 279A is to be inserted to empower the Hon'ble President <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n * special provision with respect to the States of Arunachal Pradesh, Assam, Jammu and Kashmir, Manipur; Meghalaya, Mizoram, Nagaland, Sikkim, Tripura, Himachal Pradesh and Uttarakhand; and
\n * Any other matter relating to the goods and services tax, as the Council may decide.
\n * Date of levy of GST on items like petrol, diesel and natural gas.
\n * Quorum shall be 50% of members
\n * Decision by 75% of total weighted votes of members present and voting. Centre to have 1\/3rd of weight of total votes and states to have 2\/3rd of total votes cast.
\n * Dispute resolution modalities.
\n\tNew Definitions – Article 366
\n12A) “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
\nHence it would exclude alcoholic liquor currently.
\n'(26A) “Services” means anything other than goods
\nAnything other than goods is service reflects wide i<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n * Entry No. 54 on sale of goods, now scope reduced to petroleum, High speed diesel, petrol, natural gas, aviation turbine fuel and tobacco or tobacco products except in case of interstate trade or international trade or commerce.
\n\tOther Modalities
\n * An additional tax on supply of goods, not exceeding one per cent. in the course of inter-State trade or commerce shall, notwithstanding anything contained in clause (I) of Article 269A, be levied and collected by the Government of India for a period of two years or such other period as the Goods and Services Tax Council may recommend and such tax shall be assigned to the states in manner as provided hereunder in (b)
\n\tThe net proceeds of additional tax on supply of goods in any financial year, except the proceeds attributable to the Union territories, shall not form part of the Consolidated Fund of India and be deemed to have been assigned to the States from where the supply originates.
\n\tThe Government of India may, where<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n=============
\nDocument 1
\nTO BE INTRODUCED IN LOK SABHA
\nBill No. 192 of 2014
\nTHE CONSTITUTION (ONE HUNDRED AND TWENTY-SECOND
\nAMENDMENT) BILL, 2014
\n5
\n10
\nA
\nBILL
\nfurther to amend the Constitution of India.
\nBE it enacted by Parliament in the Sixty-fifth Year of the Republic of India as follows:
\n1. () This Act may be called the Constitution (One Hundred and Twenty-second
\nAmendment) Act, 2014.
\n(2) It shall come into force on such date as the Central Government may, by notification
\nin the Official Gazette, appoint, and different dates may be appointed for different provisions
\nof this Act and any reference in any such provision to the commencement of this Act shall
\nbe cons<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nservices tax referred to in clause (5), of article 279A, take effect from the date
\nrecommended by the Goods and Services Tax Council.\u201d.
\n3. In article 248 of the Constitution, in clause (1), for the word “Parliament”, the words,
\nfigures and letter “Subject to article 246A, Parliament” shall be substituted.
\n4. In article 249 of the Constitution, in clause (1), after the words “with respect to”, the words.
\nfigures and letter”goods and services tax provided under article 246A or” shall be inserted.
\n5. In article 250 of the Constitution, in clause (1), after the words “with respect to”, the
\nwords, figures and letter “goods and services tax provided under article 246A or” shall be inserted.
\n6. In article 268 of the Constitution, in clause (1), the words “and such duties of excise
\non medicinal and toilet preparations” shall be omitted.
\n5
\n10
\n7. Article 268A of the Constitution, as inserted by section 2 of the Constitution 15
\n(Eighty-eighth Amendment) Act, 20<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n(2) Parliament may, by law, formulate the principles for determining the place of
\nsupply, and when a supply of goods, or of services, or both takes place in the course
\nof inter-State trade or commerce.”.
\n10. In article 270 of the Contitution,-
\n(i) in clause (1), for the words, figures and letter “articles 268, 268A and article
\n269”, the words, figures and letter “articles 268, 269 and article 269A” shall be
\nsubstituted;
\n(ii) after clause (1), the following clause shall be inserted, namely:-
\n“(IA) The goods and services tax levied and collected by the Government
\nof India, except the tax apportioned with the States under clause (1) of article
\n269A, shall also be distributed between the Union and the States in the manner
\nprovided in clause (2).”.
\n11. In article 271 of the Constitution, after the words “in those articles”, the words,
\nfigures and letter “except the goods and services tax under article 246A,” shall be inserted.\n<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nUnion and the States on-
\n(a) the taxes, cesses and surcharges levied by the Union, the States and
\nthe local bodies which may be subsumed in the goods and services tax;
\n(b) the goods and services that may be subjected to, or exempted from the
\ngoods and services tax;
\n(c) model Goods and Services Tax Laws, principles of levy, apportionment
\nof Integrated Goods and Services Tax and the principles that govern the place
\nof supply;
\n(d) the threshold limit of turnover below which goods and services may be
\nexempted from goods and services tax;
\n(e) the rates including floor rates with bands of goods and services tax;
\n(f) any special rate or rates for a specified period, to raise additional
\nresources during any natural calamity or disaster;
\n(g) special provision with respect to the States of Arunachal Pradesh,
\nAssam, Jammu and Kashmir, Manipur, Meghalaya, Mizoram, Nagaland, Sikkim,
\nTripura, Himachal Pradesh and Uttarakhand; and
\n(h) any other ma<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nof the weighted votes of the
\nmembers present and voting, in accordance with
\nthe following principles, namely:
\n(a) the vote of the Central Government shall have a weightage of one-
\nthird of the total votes cast, and
\n(b) the votes of all the State Governments taken together shall have a
\nweightage of two-thirds of the total votes cast,
\nin that meeting.
\n(10) No act or proceedings of the Goods and Services Tax Council shall be
\ninvalid merely by reason of
\n(a) any vacancy in, or any defect in, the constitution of the Council; or
\n(b) any defect in the appointment of a person as a member of the Council; or
\n(c) any procedural irregularity of the Council not affecting the merits of
\nthe case.
\n(11) The Goods and Services Tax Council may decide about the modalities to
\nresolve disputes arising out of its recommendation.”.
\n13. In article 286 of the Constitution,
\n(i) in clause (1),
\n(A) for the words “the sale or purchase of goods where such sale <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n35
\nAmendment of
\narticle 368.
\nAmendment
\nof Sixth
\nSchedule.
\n15. In article 368 of the Constitution, in clause (2), in the proviso, in clause (a), for the
\nwords and figures “article 162 or article 241”, the words, figures
\nand letter “article 162, article
\n241 or article 279A” shall be substituted.
\n16. In the Sixth Schedule to the Constitution, in paragraph 8, in sub-paragraph (3),\u2014
\n(i) in clause (c), the word “and” occurring at the end shall be omitted;
\n(ii) in clause (d), the word “and” shall be inserted at the end;
\n(iii) after clause (d), the following clause shall be inserted, namely:-
\n“(e) taxes on entertainment and amusements.”
\n40
\n5
\n17. In the Seventh Schedule to the Constitution,-
\n(a) in List – Union List,-
\nAmendment of
\nSeventh
\nSchedule.
\n10
\n15
\n20
\n25
\n(i) for entry 84, the following entry shall be substituted, namely:-
\n“84. Duties of excise on the following goods manufactured or
\nproduced in India, name<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\ncourse of inter-State trade or commerce shall, notwithstanding anything contained in
\nclause (1) of article 269A, be levied and collected by the Government of India for a period of
\ntwo years or such other period as the Goods and Services Tax Council may recommend, and
\n30 such tax shall be assigned to the States in the manner provided in clause (2).
\n35
\n(2) The net proceeds of additional tax on supply of goods in any financial year, except
\nthe proceeds attributable to the Union territories, shall not form part of the Consolidated
\nFund of India and be deemed to have been assigned to the States from where the supply
\noriginates.
\n(3) The Government of India may, where it considers necessary in the public interest,
\nexempt such goods from the levy of tax under clause (1).
\n(4) Parliament may, by law, formulate the principles for determining the place of origin
\nfrom where supply of goods take place in the course of inter-State trade or commerce.<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\ncommencement, whichever
\nis earlier.
\n21. (1) If any difficulty arises in giving effect to the provisions of the Constitution as
\namended by this Act (including any difficulty in relation to the transition
\nfrom the provisions
\nof the Constitution as they stood immediately before the date of
\nassent of the President to
\nthis Act to the provisions of the Constitution as amended by this Act), the
\nPresident may
\n,
\nby order, make such provisions, including any adaptation or modification
\nof any provision
\nof the Constitution as amended by this Act or law, as appear to the President
\nto be necessary
\nor expedient for the purpose of removing the difficulty:
\nProvided that no such order shall be made after the expiry of three years from the date
\nof such assent.
\n(2) Every order made under sub-section (\/) shall, as soon as may be after it is made.
\nbe laid before each House of Parliament.
\n5
\n10
\n15
\nSTATEMENT OF OBJECTS AND REASONS
\nThe Constitution is pro<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nPreparations (Excise Duties) Act, 1955, Service Tax, Additional Customs Duty commonly
\nknown as Countervailing Duty, Special Additional Duty of Customs, and Central
\nSurcharges and Cesses so far as they relate to the supply of goods and services;
\n(b) subsuming of State Value Added Tax\/Sales Tax, Entertainment Tax (other
\nthan the tax levied by the local bodies), Central Sales Tax (levied by the Centre and
\ncollected by the States), Octroi and Entry tax, Purchase Tax, Luxury tax, Taxes on
\nlottery, betting and gambling; and State cesses and surcharges in so far as they relate
\nto supply of goods and services;
\n(c) dispensing with the concept of 'declared goods of special importance' under
\nthe Constitution;
\n(d) levy of Integrated Goods and Services Tax on inter-State transactions of
\ngoods and services;
\n(e) levy of an additional tax on supply of goods, not exceeding one per cent. in
\nthe course of inter-State trade or commerce to be collected by the Government of India
\nfor a peri<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nof State in charge of Revenue or Finance as member, along with the Minister in-charge
\nof Finance or Taxation or any other Minister nominated by each State Government. It
\nis further provided that every decision of the Council shall be taken by a majority of
\n7
\n8
\nnot less than three-fourths of the weighted votes of the members present and voting
\nin accordance with the following principles:-
\nIllustration:
\n(A) the vote of the Central Government shall have a weightage of
\none-third of the total votes cast, and
\n(B) the votes of all the State Governments taken together shall have a
\nweightage of two-thirds of the total votes cast in that meeting.
\nIn terms of clause (9) of the proposed article 279A, the “weighted votes of the members
\npresent and voting” in favour of a proposal in the Goods and Services Tax Council shall be
\ndetermined as under:-
\nWT= WC+WS
\nWhere,
\nWT WC+WS =
\nWherein-
\n\u00c3\u2014 SF
\nSP
\n===
\nWT Total weighted vot<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nShri Arun Jaitley, Minister of Finance to the Secretary-General, Lok Sabha.]
\nThe President, having been informed of the subject matter of the proposed Bill,
\nrecommends under clauses (1) and (3) of article 117, read with clause (1) of article 274, of the
\nConstitution of India, the introduction of the Constitution (One Hundred and Twenty-second
\nAmendment) Bill, 2014 in Lok Sabha and also the consideration of the Bill.
\nFINANCIAL MEMORANDUM
\nClause 12 of the Bill seeks to insert a new article 279A in the Constitution relating to
\nConstitution of Goods and Services Tax Council. The Council shall function under the
\nChairmanship of the Union Finance Minister and will have the Union Minister of State
\nincharge of Revenue or Finance as member, along with the Minister in-charge of Finance or
\nTaxation or any other Minister nominated by each State Government.
\n2. The creation of Goods and Services Tax Council will involve expenditure on office
\nexpenses, salaries and<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\narticle 279A
\nprovides that the President, shall within sixty days from the date of the
\ncommencement of the
\nConstitution (One Hundred and Twenty-second Amendment) Act,
\n2014, by order,
\nconstitute a Council to be called the Goods and Services Tax Council. Clause
\n(8) of the said
\narticle provides that the Council shall determine the procedure in the performance
\nof its functions.
\n2. The procedures, as may be laid down by the Goods and Services Tax Council in the
\nperformance of its functions, are matters of procedure and details. The delegation of legislative
\npower is, therefore, of a normal
\ncharacter.
\n10
\nANNEXURE
\nEXTRACTS FROM THE CONSTITUTION OF INDIA
\n*
\n248. (1) Parliament has exclusive power to make any law with respect to any matter
\nnot enumerated in the Concurrent List or State List.
\nResiduary
\npowers of
\nlegislation.
\n*
\n249. (1) Notwithstanding anything in the foregoing provisions of this Chapter, if the
\nCouncil of States has declared by resolution supp<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\ncollected
\n(a) in the case where such duties are leviable within any Union territory, by the
\nGovernment of India, and
\n(b) in other cases, by the States within which such duties are respectively leviable.
\n*
\n268A. (1) Taxes on services shall be levied by the Government of India and such tax
\nshall be collected and appropriated by the Government of India and the States, in the manner
\nprovided in clause (2).
\n(2) The proceeds in any financial year of any such tax levied in accordance with the
\nprovisions of clause (1) shall be
\n(a) collected by the Government of India and the States;
\n(b) appropriated by the Government of India and the States,
\nin accordance with such principles of collection and appropriation as may be formulated by
\nParliament by law.
\n269. (1) Taxes on the sale or purchase of goods and taxes on the consignment of
\ngoods shall be levied and collected by the Government of India but shall be assigned and
\nshall be deemed to have bee<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\ncommerce.
\n*
\nTaxes levied
\nand distributed
\nbetween the
\nUnion and the
\nStates.
\nSurcharge on
\ncertain duties
\nand taxes for
\npurposes of
\nthe Union.
\n270. (1) All taxes and duties referred to in the Union List, except the duties and taxes
\nreferred to in articles 268, 268A and 269, respectively, surcharge on taxes and duties referred
\nto in article 271 and any cess levied for specific purposes under any law made by Parliament
\nshall be levied and collected by the Government of India and shall be distributed between the
\nUnion and the States in the manner provided in clause (2).
\n271. Notwithstanding anything in articles 269 and 270. Parliament may at any time
\nincrease any of the duties or taxes referred to in those articles by a surcharge for purposes
\nof the Union and the whole proceeds of any such surcharge shall form part of the
\nConsolidated Fund of India.
\nRestrictions as
\nto imposition
\nof tax on the
\nsale or
\npurchase of
\ngoods.
\n286. (1) No law of a State sh<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nPower of
\nParliament to
\namend the
\nConstitution
\nand procedure
\ntherefore.
\n368. (1) *
\n(2) An amendment of this Constitution may be initiated only by the introduction of a
\nBill for the purpose in either House of Parliament, and when the Bill is passed in each
\nHouse by a majority of the total membership of that House and by a majority of not less
\nthan two-thirds of the members of that House present and voting, it shall be presented to
\nthe President who shall give his assent to the Bill and thereupon the Constitution shall
\nstand amended in accordance with the terms of the Bill:
\nProvided that if such amendment seeks to make any change in-
\n(a) article 54, article 55, article 73, article 162 or article 241, or
\n13
\n(b) Chapter IV of Part V, Chapter V of Part VI, or Chapter I of Part XI, or
\n(c) any of the Lists in the Seventh Schedule, or
\n(d) the representation of States in Parliament, or
\n(e) the provisions of this article,
\nthe amendment shall also require to be ratified<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n