Article 246A of CoI : Article 246A: Special provision with respect to goods and services tax.
CoI
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Explanation using Example
Example 1:
Rajesh owns a small business in Maharashtra that sells handmade crafts. He sells his products both within Maharashtra and to other states like Gujarat and Karnataka. According to Article 246A:
- For sales within Maharashtra, the Maharashtra State Legislature has the power to make laws regarding the Goods and Services Tax (GST) applicable to Rajesh's sales.
- For sales to Gujarat and Karnataka, the Parliament of India has the exclusive power to make laws regarding the GST applicable to these inter-state tr...
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