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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, notwithstan .....

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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 territories, shall not form part of the Consolidated Fund of India and be deeme .....

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