Article 366

Constitutional Definitions: Fundamental Interpretive Terms of the Republic

Official heading: “Definitions”

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Source edition: The Constitution of India (as on 1 May 2026)
Source locator: Part XIX, Article 366, printed pages 222–227
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1. In One Sentence

Provides definitive constitutional definitions for foundational terms used throughout the Constitution, including Goods and Services Tax, Scheduled Castes, agricultural income, and taxation.

2. What It Means in Everyday Language

Article 366 is the constitutional interpretation lexicon, providing binding legal definitions for thirty distinct terms used across the articles and schedules.

Key definitions include "agricultural income" (clause 1), "Anglo-Indian" (clause 2), "debt" and "debt charges" (clauses 8–9), "goods" and "goods and services tax" (clauses 12 and 12A, inserted by the 101st Amendment, 2016), "High Court" (clause 14), "pension" (clause 17), "Proclamation of Emergency" (clause 18), "Scheduled Castes" and "Scheduled Tribes" (clauses 24 and 25), and "tax on the sale or purchase of goods" (clause 29A, inserted by the 46th Amendment).

The definition of Goods and Services Tax in clause (12A) notably defines GST as "any tax on supply of goods, or services or both except taxes on the supply of the alcoholic liquor for human consumption", cementing the constitutional exemption for potable alcohol.

These definitions govern every Part of the Constitution unless the context otherwise requires, ensuring legal coherence across Union and State statutes.

3. Practical Illustrative Example

Everyday Scenario:

A court interprets whether digital supply of software attracts Goods and Services Tax or traditional state sales tax.

Core takeaway: Article 366(12A) and (26A) provide the binding constitutional definitions of "goods and services tax" and "services" that govern fiscal authority.

Illustrative Notice: The introductory words "unless the context otherwise requires" allow courts to depart from literal definitions where necessary to give effect to specific constitutional provisions.

4. Important Limits, Qualifications & Exceptions

Article 366 provides the uniform legal definitions underpinning Indian constitutional jurisprudence.

Exhaustive constitutional dictionary: Defines 30 foundational terms across tax, judicial, demographic, and administrative realms.
One Hundred and First Amendment updates: Inserted definitions for GST (cl. 12A) and Services (cl. 26A) while amending clause (29A).
Standard of construction: Standardizes terminology across all central, state, and judicial interpretations.

5. Operative Constitutional Text

In this Constitution, unless the context otherwise requires, the following expressions have the meanings hereby respectively assigned to them, that is to say— (1) "agricultural income" means agricultural income as defined for the purposes of the enactments relating to Indian income-tax; (2) "an Anglo-Indian" means a person whose father or any of whose other male progenitors in the male line is or was of European descent but who is domiciled within the territory of India and is or was born within such territory of parents habitually resident therein and not established there for temporary purposes only; (3) "article" means an article of this Constitution; (4) "borrow" includes the raising of money by the grant of annuities, and "loan" shall be construed accordingly; (5) "clause" means a clause of the article in which the expression occurs; (6) "corporation tax" means any tax on income, so far as that tax is payable by companies and satisfies the specified constitutional conditions; (7) "corresponding Province", "corresponding Indian State" or "corresponding State" means in cases of doubt such Province, Indian State or State as may be determined by the President; (8) "debt" includes any liability in respect of any obligation to repay capital sums; (9) "estate duty" means a duty to be assessed on or by reference to the principal value of all property passing upon death; (10) "existing law" means any law, Ordinance, order, bye-law, rule or regulation passed or made before the commencement of this Constitution by any Legislature, authority or person having power to make such a law, Ordinance, order, bye-law, rule or regulation; (11) "Federal Court" means the Federal Court constituted under the Government of India Act, 1935; (12) "goods" includes all materials, commodities, and articles; (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; (13) "guarantee" includes any obligation undertaken before the commencement of this Constitution to make good any deficit in the profits of any rule-making authority; (14) "High Court" means any court which is deemed for the purposes of this Constitution to be a High Court for any State; (15) "Indian State" means any territory which the Government of the Dominion of India recognised as being such a State; (16) "Part" means a Part of this Constitution; (17) "pension" means a pension, whether contributory or not, of any kind whatsoever payable to or in respect of any person; (18) "Proclamation of Emergency" means a Proclamation issued under clause (1) of article 352; (19) "public notification" means a notification in the Gazette of India, or, as the case may be, the Official Gazette of a State; (20) "railway" does not include a tramway wholly within a municipal area; (21) "Ruler" in relation to an Indian State means the Prince, Chief or other person who was recognized as such before the 26th Amendment; (22) "Schedule" means a Schedule to this Constitution; (23) "Scheduled Castes" means such castes, races or tribes or parts of or groups within such castes, races or tribes as are deemed under article 341 to be Scheduled Castes for the purposes of this Constitution; (24) "Scheduled Tribes" means such tribes or tribal communities or parts of or groups within such tribes or tribal communities as are deemed under article 342 to be Scheduled Tribes for the purposes of this Constitution; (25) "securities" includes stock; (26) "services" means anything other than goods; (26A) "socially and educationally backward classes" means such backward classes as are so deemed under article 342A; (27) "sub-clause" means a sub-clause of the clause in which the expression occurs; (28) "taxation" includes the imposition of any tax or impost, whether general or local or special, and "tax" shall be construed accordingly; (29) "tax on income" includes a tax in the nature of an excess profits tax; (30) "Union territory" means any Union territory specified in the First Schedule and includes any other territory comprised within the territory of India but not specified in that Schedule.

Transcription for reference; compare with the linked official editionNot yet verified by a human legal reviewer

6. Sources & Historical Assembly Deliberations

Assembly quotations are withheld until wording, dates, and attribution have been checked against the primary record.

Sources & Citation Metadata

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Constitutional TextThe Constitution of India (as on 1 May 2026)Cited PDF page
Government of India (Legislative Department, Ministry of Law and Justice) • Part XIX, Article 366, printed pages 222–227 • Human source-link check pending
Primary PDF accessed and transcribed with AI assistance on 14 October 2026. Formatting and amendment annotation markers are omitted; operative wording is retained. This is not human legal review. Later amendments and commencement notifications have not been comprehensively checked.

Human legal review is pending; compare the text with the cited editionNon-partisan educational resource