Amendment Number and Year

Amended Provisions of the Constitution

GST. Accordingly, the amendment made the following provisions:

1. Conferred concurrent taxing powers upon the Parliament and the State Legislatures to makes laws for levying GST on every transaction of supply of goods or services or both.

2. Dispensed the concept of "declared goods of special importance” under the constitution.

3. Provided for the levy of Integrated GST on inter-state transactions of goods and services.

4. Provided for the establishment of a Goods and Services Tax Council by a presidential order.

5. Made the provision of compensation to the states for loss of revenue arising on account of introduction of GST for a period of five years.

6. Substituted and ommitted certain entries in the Union and State Lists of the Seventh Schedule.