Insertion of new article 269A. - Levy and collection of goods and services tax in course of inter-State trade or commerce

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..... "Levy and collection of goods and services tax in course of inter-State trade or commerce 269A. (1) Goods and services tax on supplies in the course of inter-State trade or commerce shall be levied and collected by the Government of India and such tax shall be apportioned between the Union and the States in the manner as may be provided by Parliament by law on the recommendations of the Goods an .....

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..... . (5) Parliament may, by law, formulate the principles for determining the place of supply, and when a supply of goods, or of services, or both takes place in the course of inter-State trade or commerce.".     ****************** NOTES:- 1. Shall come into force w.e.f. 16th day of September 2016 vide S.O. 2986(E) dated 16.09.2016. -
Statute, statutory provisions l .....

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