Constitution 286 — Restrictions as to imposition of tax on the sale or purchase of goods

The Constitution of India, 1950

Statutory text

(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)

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