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Arrangement for assignment of additional tax on supply of goods to States for two years or such other period recommended by the Council.

Clause 18 - Draft-Bills-Reports - Enabling Goods and Services Tax (GST) - Goods and Services Tax - Clause 18 - 18. (1) An additional tax on supply of goods, not exceeding one per cent. in the course of inter-State trade or commerce shall, notwithstanding anything contained in clause (1) of article 269A, be levied and collected by the Government of India for a period of two years or such other period as the Goods and Services Tax Council may recommend, and such tax shall be assigned to the States .....

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