Article 246 of the Constitution of India gives the law-making powers upon some specific subjects to the Parliament and State Legislatures of our country. GST was to be implemented on concurrent base and Article 246 was inadequate for such a case. So, the Constitutional amendment was needed for introducing GST. A special provision with respect to Goods and Services Tax is embodied under Article 246A. It provides that: (a) notwithstanding anything contained in Articles 246 and 254, the Parliament, and, subject to clause (b), the Legislature of every State, have power to make laws with respect to the Goods and Services Tax imposed by the Union or by such State; and (b) the Parliament has exclusive powers to make laws with respect to the Goods and Services Tax where the supply of goods, or of services, or both takes place in the course of inter-state trade or commerce.