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Levy and collection of goods and services tax in course of inter-State trade or commerce

Article 269A - FINANCE, PROPERTY, CONTRACTS AND SUITS - Allied Laws - Article 269A - 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 and Services Tax Council. Explanation.-For the purposes of this clause, supply of goods, or of services, o .....

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