14. 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 :’;

(j) 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;’.