Article 366 Meaning of Goods and Services Tax(GST) & Services

Proposed Amendment to 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;’.

Therefore in Conclusion

Article 366 Clause (12) Defines Goods

Goods includes all materials, commodities, and articles

Article 366 Clause (12A) Defines Goods and Services Tax

GST means any tax on supply of goods, or services or both except taxes on the supply of the alcoholic liquor for human consumption

Article 366 Clause (26A) Defines Services

“Services” means anything other than goods

Article 366 Clause (26B) Defines State

“State” with reference to articles 246A, 268, 269, 269A and article 279A includes a Union territory with Legislature