When can a law made by Parliament, whether passed before or after the law made by the Legislature of a State, prevail over a state law if there is inconsistency between them?
When there is a Proclamation of Emergency in operation, Parliament has the power to make laws for the whole or any part of the territory of India with respect to goods and services tax or any matter enumerated in the State List. In such cases, if there is inconsistency between a law made by Parliament under articles 249 and 250 and a law made by the Legislature of a State, the law made by Parliament shall prevail over the state law, and the state law shall be inoperative to the extent of the repugnancy, but only so long as the law made by Parliament continues to have effect.