Levy and collection of goods and services tax in course of inter-State trade or commerce
Article 269A
Indian Laws
FINANCE, PROPERTY, CONTRACTS AND SUITS
Constitution of India
1[Article 269A. Levy and collection of goods and services tax in course of inter-State trade or commerce.-
(1) Goods and services tax on supplies in the course of inter-State trade or commerce shall 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 terri
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