## CONSTITUTION 269A

### CONSTITUTION 269A — Levy and collection of goods and services tax in course of inter
- https://unisonlegal.in/statutes/constitution/269A

> 5[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.

1. Subs. by the Constitution (Eightieth Amendment) Act, 2000. s. 2, for cls. (1) and (2)
(w.e.f. 9-6-2000).
2. Ins. by the Constitution (One Hundred and First Amendment) Act, 2016 s. 8,
(w.e.f. 16-9-2016).
3. Ins. by the Constitution (Sixth Amendment) Act, 1956, s. 3 (w.e.f. 11-9-1956).
4. Subs. by the Constitution (Forty-sixth Amendment) Act, 1982. s. 2, for "sale or
purchase of goods" (w.e.f. 2-2-1983).
5. Ins. by the Constitution (One Hundred and First Amendment) Act, 2016, s. 9
(w.e.f. 16-9-2016).
IndiaCode
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.]