Concept:Article 246A was added by the 101st Constitutional Amendment Act, 2016. It gives both Parliament and State Legislatures concurrent power to make laws on Goods and Services Tax (GST).
Explanation:This article was created to unify indirect taxation across India. It allows both the Centre and States to legislate on GST matters together. This reflects cooperative federalism in taxation.
The other options are incorrect because:
- Property rights are covered under Article 300A, not Article 246A.
- Emergency provisions fall under Part XVIII (Articles 352 to 360) of the Constitution.
- Criminal law is in the Concurrent List and is governed by acts like IPC and CrPC, not Article 246A.
Under GST, there are three types: CGST (Central), SGST (State), and IGST (Integrated). The GST Council (under Article 279A) helps coordinate between the Centre and States. GST has removed the cascading tax effect, simplified the tax system, and improved transparency and ease of doing business.
Answer:Option B – Taxation of goods and services