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

Section 9 - Act - Goods and Services Tax - Section 9 - Insertion of new article 269A. 9. After article 269 of the Constitution, the following article shall be inserted, namely:- 269A. Levy and collection of goods and services tax in course of inter-S .....

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s may be provided by Parliament by law on the recommendations of the Goods and Services Tax Council. Explanation.-For the purposes of this clause, supply of goods, or of services, or both in the course of import into the territory of India shall be d .....

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