Constitution of India
Article 250 :
Power of Parliament to legislate with respect to any matter in the State List if a Proclamation of Emergency is in operation :
(1) Notwithstanding anything in this Chapter, Parliament shall, while a Proclamation of Emergency is in operation, have power to make laws for the whole or any part of the territory of India with respect to 1.[goods and services tax provided under article 246A or] any of the matters enumerated in the State List.
(2) A law made by Parliament which Parliament would not but for the issue of a Proclamation of Emergency have been competent to make shall, to the extent of the incompetency, cease to have effect on the expiration of a period of six months after the Proclamation has ceased to operate, except as respects things done or omitted to be done before the expiration of the said period.
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1. Ins. by the Constitution (One Hundred and First Amendment) Act, 2016, s. 5, (w.e.f. 16-9-2016).