Part XII · Finance, Property, Contracts and Suits · Miscellaneous Financial Provisions
Article 286: Restrictions as to imposition of tax on the sale or purchase of goods
Text of Article 286
(1) No law of a State shall impose, or authorise the imposition of, a tax on [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 [goods or services or both] into, or export of the [goods or services or both] out of, the territory of India.
[* * * *]
[(2) Parliament may by law formulate principles for determining when a [supply of goods or of services or both] in any of the ways mentioned in clause (1).
[(3) * * *]
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 286, landmark judgments and exam facts are being added to this page.
Amendment history
Changed by: 6th Amendment Act, 1956, 101st Amendment Act, 2016
- Subs. by the Constitution (One Hundred and First Amendment) Act, 2016, s. 13, (i)(A) for "the sale or purchase of goods where such sale or purchase takes place" (w.e.f. 16-9-2016).
- Subs. by s. 13 (i)(B), ibid., for "goods" (w.e.f. 16-9-2016).
- Explanation to cl. (1) omitted by the Constitution (Sixth Amendment) Act, 1956, s. 4 (w.e.f. 11-9-1956).
- Subs. by s.4, ibid., for cls. (2) and (3) (w.e.f. 11-9-1956).
- Subs. by the Constitution (One Hundred and First Amendment) Act, 2016, s. 13(ii), for "sale or purchase of goods takes place" (w.e.f. 16-9-2016).
- Cl. (3) omitted by s. 13 (iii), ibid. (w.e.f. 16-9-2016).
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