📜 Official Text

This article defines about 30 terms used throughout the Constitution, including: "agricultural income", "Anglo-Indian", "article"/"clause"/"sub-clause"/"Part"/"Schedule" (Constitution's own structural terms), "corporation tax", "existing law", "goods and services tax", "High Court", "Proclamation of Emergency" (an Article 352 Proclamation), "public notification", "Scheduled Castes"/"Scheduled Tribes" (cross-referencing Articles 341/342), "Services", "State" (with a special expanded meaning for GST-related articles, including Union Territories with a Legislature), "socially and educationally backward classes", and detailed technical definitions of "tax on the sale or purchase of goods" covering various transaction types.