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The Constitution of India -

269A .Levy and collection of goods and services tax in course of inter-State trade or commerce.—

Goods and services tax on supplies in the course of inter-State trade or commerce shall


1. The words “or Rajpramukh” omitted by the Constitution (Seventh Amendment) Act, 1956, s. 29 and Sch. (w.e.f. 1-11-1956).

2. The words “and such duties of excise on medicinal and toilet preparations” omitted by the Constitution (One Hundred and First Amendment) Act, 2016, s. 6 (w.e.f. 16-9-2016).

3. Subs. by the Constitution (Seventh Amendment) Act, 1956, s. 29 and Sch., for “State specified in Part C of the First Schedule” (w.e.f. 1-11-1956).

4.    Art. 268A was ins. by the Constitution (Eighty-eighth Amendment) Act, 2003, s. 2. For the text of that Act, see Appendix-III (date of enforcement yet to be notified).

5.    Subs. by the Constitution (Eightieth Amendment) Act, 2000, s. 2, for cls. (1) and (2) (w.e.f. 9-6-2000).
6.    Ins. by the Constitution (One Hundred and First Amendment) Act, 2016 s. 8 (w.e.f. 16-9-2016).

7.    Ins. by the Constitution (Sixth Amendment) Act, 1956, s. 3 (w.e.f. 11-9-1956).
8.    Subs. by the Constitution (Forty-sixth Amendment) Act, 1982, s. 2, for “sale or purchase of good” (w.e.f. 2-2-1983).
9.    Ins. by the Constitution (One Hundred and First Amendment) Act, 2016, s. 9 (w.e.f. 16-9-2016).
 


be levied and collected by the Government of India and such tax shall be apportioned between the Union and the States in the manner as may be provided by Parliament by law on the recommendations of the Goods and Services Tax Council.

Explanation.—For the purposes of this clause, supply of goods, or of services, or both in the course of import into the territory of India shall be deemed to be supply of goods, or of services, or both in the course of inter-State trade or commerce.

(2) The amount apportioned to a State under clause (1) shall not form part of the Consolidated Fund of India.

(3) Where an amount collected as tax levied under clause (1) has been used for payment of the tax levied by a State under article 246A, such amount shall not form part of the Consolidated Fund of India.

(4) Where an amount collected as tax levied by a State under article 246A has been used for payment of the tax levied under clause (1), such amount shall not form part of the Consolidated Fund of the State.

(5) Parliament may, by law, formulate the principles for determining the place of supply, and when a supply of goods, or of services, or both takes place in the course of inter-State trade or commerce.]
 

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