Insertion of new article 269A. – Levy and collection of goods and services tax in course of inter-State trade or commerce
Section 9
F. Acts / Amendment Acts
The Constitution (One Hundred and First Amendment) Act, 2016
Constitution (101st Amendment) Act, 2016
Insertion of new article 269A.
9. After article 269 of the Constitution, the following article shall be inserted, namely:-
“Levy and collection of goods and services tax in course of inter-State trade or commerce
269A. (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 Parlia
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =