What is the meaning of "Article 246A" mentioned in this text?
In the given context, "Article 246A" refers to an article in the Indian Constitution that deals with the distribution of legislative powers between the Parliament and State Legislatures. It sets out the exclusive power of the Parliament to make laws with respect to goods and services tax where the supply of goods or services takes place in the course of inter-State trade or commerce. The provisions of this article are related to the Goods and Services Tax (GST) implementation, which is a matter under the purview of the Union List.