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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 - 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 in the manner provide .....

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