What changes were made by the Constitution (One Hundred and First Amendment) Act, 2016, to the tax on the sale or purchase of goods?
The Constitution (One Hundred and First Amendment) Act, 2016 made the following changes to the tax on the sale or purchase of goods:

1. It introduced a new clause (e), which taxes the supply of goods by any unincorporated association or body of persons to a member thereof for cash, deferred payment, or other valuable consideration.
2. It made an ins. in Cl. (26A) and subsequently omitted it.