As we have discussed earlier, there has been a change in the way laws are enacted by the Parliament and the State Legislature. 

Let us take a contrast. Earlier Parliament was exclusively competent to enact on any subject in List 1. It was also competent to enact exclusively on List 3 and in view of the residuary powers, it was also competent to enact on any subject which was not forming a path of VII Schedule. 

On account of GST, there has been certain changes. Parliament can enact on the subject of GST, only upon recommendation of the GST Council, which is a significant change because there is another Constitutional Institution which recommends to the Parliament, on the laws which are to be made under GST. 

There is another reason, the reason is Article 249 and Article 250. These are emergency powers of the Parliament. Even these powers cannot be exercised by the Parliament except without the recommendation of the GST Council. 

In addition to this, there is an additional obligation in respect to the compensation. Under law, Union is obliged to compensate the States for the loss of revenue on account of implementation of GST. Even this law has been enacted by the Parliament upon the recommendation of the GST Council.