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 14. Amendment of article 366.

 
In article 366 of the Constitution,—
 
(i) after clause (12), the following clause shall be inserted, namely:—
 
‘(12A) “goods and services tax” means any tax on supply of goods, or services or both except taxes on the supply of the alcoholic liquor for human consumption;’;
 
(ii) after clause (26), the following clauses shall be inserted, namely:—
 
‘(26A) “Services” means anything other than goods;
 
(26B) “State” with reference to articles 246A, 268, 269, 269A and article 279A includes a Union territory with Legislature;’.
 
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