How does Article 246A change the power dynamics between Parliament and State Legislatures in making laws related to goods and services tax?
Article 246A changes the power dynamics between Parliament and State Legislatures in making laws related to goods and services tax by providing both Parliament and the Legislature of every State the power to make laws with respect to goods and services tax imposed by the Union or by such State. This means that even though a matter may be enumerated in the State List, both the Union and State governments can make laws on it as long as they are related to goods and services tax.