Part XII · Finance, Property, Contracts and Suits · Distribution of Revenues between the Union and the States
Article 269A: Levy and collection of goods and services tax in course of inter-State trade or commerce
Text of Article 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 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.
Words in [square brackets] were inserted or substituted by later amendments (see below). Source: Legislative Department, Ministry of Law and Justice, Government of India
A plain-English explanation of Article 269A, landmark judgments and exam facts are being added to this page.
Amendment history
Changed by: 101st Amendment Act, 2016
- Ins. by the Constitution (One Hundred and First Amendment) Act, 2016, s. 9 (w.e.f. 16-9-2016).
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