(1) Parliament has exclusive power to make any law with respect to any matter not enumerated in the Concurrent List or State List.

 

(2) Such power shall include the power of making any law imposing a tax not mentioned in either of those Lists.

Debate Summary

Article 223, Draft Constitution, 1948

 (1) Parliament has exclusive power to make any law with respect to any matter not enumerated in the Concurrent List or State List.

(2) Such power shall include the power of making any law imposing a tax not mentioned in either of those Lists.

 

Draft Article 223 (Article 248, Constitution of India, 1950) was debated on 13 June,1949. It provided the Parliament residuary powers to make laws on subjects not mentioned in the State List and Concurrent List including the imposition of taxes. There was no substantive debate on this Article.

 

Draft Article 223 was adopted on 13th June,1949.

 

Subsequently, the Constitution (One Hundred and First Amendment) Act, 2016 introduced an amendment to Article 248 on 16 September 2016 whereby the power of the Parliament was made subject to Article 246A which provides for making laws in relation to goods and services tax.