What is the relevance of Chapter to this text?
The text provided is discussing the powers of Parliament to make laws related to goods and services tax in the context of inter-State trade or commerce, as well as other types of taxes. It also mentions the power of Parliament to establish additional courts for better administration of laws made by them or existing laws with respect to matters enumerated in the Union List. The relevance of Chapter (246A) is that it deals with the residuary powers of legislation, giving exclusive power to Parliament to make any law with respect to any matter not enumerated in the Concurrent List or State List.