Can you explain the concept of exclusive power mentioned in this text?
Exclusive power refers to the authority given by the constitution to a specific legislative body, such as Parliament, to make laws on certain subjects without interference from other legislative bodies. In this context, the text states that Parliament has exclusive power to make laws with respect to goods and services tax where the supply of goods or services takes place in the course of inter-State trade or commerce. Additionally, Parliament can establish additional courts for the better administration of laws made by it and impose taxes not mentioned in other lists. This means that these powers are reserved solely for the Parliament and cannot be exercised by any other legislative body.