## CONSTITUTION 286

### CONSTITUTION 286 — Restrictions as to imposition of tax on the sale or purchase of goods
- https://unisonlegal.in/statutes/constitution/286

> 286. Restrictions as to imposition of tax on the sale or purchase of
goods.-(1) No law of a State shall impose, or authorise the imposition of, a tax
on 1[the supply of goods or of services or both, where such supply takes place]-
(a) outside the State; or
(b) in the course of the import of the 2[goods or services or both]
into, or export of the 2[goods or services or both] out of, the territory of
India.
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4[(2) Parliament may by law formulate principles for determining when a
5[supply of goods or of services or both] in any of the ways mentioned in clause
(1).
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