Article 246A gives power to both Parliament and State to make laws on _______.
Taxation of Goods and Services
Article 246A was inserted into the Constitution by the 101st Constitutional Amendment Act, 2016, which introduced the Goods and Services Tax (GST) regime in India.
It confers concurrent legislative power on both Parliament and the State Legislatures to make laws with respect to goods and services tax imposed by the Union or by a State. For inter-State trade or commerce, only Parliament has exclusive power (Integrated GST). This is a special provision that overrides the conventional Union–State distribution of powers in Article 246 and the Seventh Schedule, specifically for GST.
The other options are dealt with elsewhere — Property Rights (now a legal right under Article 300A), Emergency Provisions (Articles 352–360), and Criminal Law (Concurrent List, Entry 1).
Hence, the correct answer is Taxation of Goods and Services.
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