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Constitution of India -

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 to2[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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