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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) - GST - THE CONSTITUTION (ONE HUNDRED AND TWENTY SECOND AMENDMENT) Bill, 2014 [As intorduced] - Clause 18 - 18. (1) An additional tax on supply of goods, not exceeding one per ce .....

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x Council may recommend, and such tax shall be assigned to the States in the manner provided in sub-section (2). (2) The net proceeds of additional tax on supply of goods in any financial year, except the proceeds attributable to the Union territorie .....

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