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;’.