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Amendment of article 270.

Section 10 - Acts - Goods and Services Tax - Section 10 - 10. In article 270 of the Constitution,- (i) in clause (1), for the words, figures and letter articles 268, 268A and article 269 , the words, figures and letter articles 268, 269 and article 2 .....

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in clause (2). (1B) The tax levied and collected by the Union under clause (2) of article 246A and article 269A, which has been used for payment of the tax levied by Union under clause (1) of article 246A and the amount apportioned to the Union under .....

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duties referred to in the Union list, except the duties and taxes referred to in 1[articles 268, 269 and article 269A], respectively, surcharge on taxes and duties referred to in article 271 and any cess levied for specific purposes under any law ma .....

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A shall also be distributed between the Union and the States in the manner provided in clause (2). (1B) The tax levied and collected by the Union under clause (2) of article 246A and article 269A, which has been used for payment of the tax .....

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ge, as may be prescribed, of the net proceeds of any such tax or duty in any financial year shall not form part of the Consolidated Fund of India, but shall be assigned to the States within which that tax or duty is leviable in that year, and shall b .....

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