Can you explain how "Article 279A, clause (5)" impacts the power of Parliament to make laws on non-enumerated matters according to this text?
According to this text, the power of Parliament to make laws on non-enumerated matters is not impacted by Article 279A, clause (5). The provisions of Article 248 (1) state that Parliament has exclusive power to make any law with respect to any matter not enumerated in the Concurrent List or State List. Article 279A, clause (5), refers to goods and services tax, but it does not limit or restrict the powers granted to Parliament in making laws on non-enumerated matters.