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The Constitution of India in English 2026: page 177
The Constitution of India in English 2026, India Code delivered snapshot ed1820c0a1100c2c, physical page 177, typed edition 223d395df4de00897c78a4c0a752b32348d86f7c4f7013254fd4e03da46ceca0. Unreviewed extraction.
Source: official India Code PDF · catalog record. Fetched 2026-10-19T23:32:36Z. SHA-256 ed1820c0a1100c2c6aa8ece835a8c8a60f996ae7eba30cc1798233683c66cfba.
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Source cover/preface date: 10th September, 2026. Preface amendment statement: Constitution (One Hundred and Sixth Amendment) Act, 2023. Embedded PDF title: Constitution of India_ 20 MAY 2026 (final).pdf. These are distinct source labels, not currentness or commencement approval.
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146 THE CONSTITUTION OF INDIA
(Part XI.—Relations between the Union and the States)
(2) Parliament has exclusive power to make laws with respect to goods
and services tax where the supply of goods, or of services, or both takes place
in the course of inter-State trade or commerce.
Explanation.—The provisions of this article, shall, in respect of goods
and services tax referred to in clause (5) of article 279A, take effect from the
date recommended by the Goods and Services Tax Council.]
247. Power of Parliament to provide for the establishment of certain
additional courts.—Notwithstanding anything in this Chapter, Parliament may
by law provide for the establishment of any additional courts for the better
administration of laws made by Parliament or of any existing laws with respect
to a matter enumerated in the Union List.
248. Residuary powers of legislation.—(1) 1[Subject to article 246A,
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Parliament] has exclusive power to make any law with respect to any matter
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not enumerated in the Concurrent List or State List.
(2) Such power shall include the power of making any law imposing a
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tax not mentioned in either of those Lists.
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249. Power of Parliament to legislate with respect to a matter in the
State List in the national interest.—(1) Notwithstanding anything in the
In
foregoing provisions of this Chapter, if the Council of States has declared by
resolution supported by not less than two-thirds of the members present and
voting that it is necessary or expedient in the national interest that Parliament
should make laws with respect to 2[goods and services tax provided under article
246A or] any matter enumerated in the State List specified in the resolution, it
shall be lawful for Parliament to make laws for the whole or any part of the
territory of India with respect to that matter while the resolution remains in force.
(2) A resolution passed under clause (1) shall remain in force for such
period not exceeding one year as may be specified therein:
Provided that, if and so often as a resolution approving the continuance
in force of 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.
1. Subs. by the Constitution (One Hundred and First Amendment) Act, 2016, s. 3, for
"Parliament" (w.e.f. 16-9-2016).
2. Ins. by s. 4, ibid. (w.e.f. 16-9-2016).
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