Are there any special provisions for making laws related to goods and services tax?
Yes, there are special provisions for making laws related to goods and services tax. These provisions are outlined in Article 246A(1), which states that both Parliament and the Legislature of every State have power to make laws with respect to goods and services tax imposed by the Union or by such State. This is a special provision, as it overrides the usual jurisdiction rules set out in Articles 246 and 254.