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GST · Notification · 23 Oct 2026
101st Constitutional Amendment Act, 2016
GST Council has issued a notification. The notification concerns 101st Constitutional Amendment Act, 2016. After article 246 of the Constitution, the following article shall be inserted, namely:— "246A.
- Issued by
- GST Council
- Type
- Notification
- Date
- 23 Oct 2026
Who is affected: GST-registered businesses
What you should do: Review your pricing and invoicing for the revised rate, and check any contracts that are affected.
Key points
- THE CONSTITUTION (ONE HUNDRED AND FIRST AMENDMENT) ACT, 2016 [8 th September , 2016.] An Act further to amend the Constitution of India.
- ( 1 ) This Act may be called the Constitution (One Hundred and First Amendment) Act, 2016.
- DL—(N)04/0007/2003—16 2 THE GAZETTE OF INDIA EXTRAORDINARY [P ART II— 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.’’. 3.
- In article 248 of the Constitution, in clause (1), for the word "Parliament", the words, figures and letter "Subject to article 246A, Parliament" shall be substituted. 4.
This summary is prepared by our team from the official document for general information. Please refer to the original for the exact legal text.
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