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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..... cle shall be inserted, namely:- 269A. Levy and collection of goods and services tax in course of inter-State trade or commerce .- (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 la .....

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..... orm part of the Consolidated Fund of the State. (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. . - - statute, statutory provisions legislation, law, enactment, Acts, Rules, Regulations, Taxation Tax Management India - taxmanagementindia - .....

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