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

Article 269A - Act - 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 suc .....

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ces, or both in the course of import into the territory of India shall be deemed to be supply of goods, or of services, or both in the course of inter-State trade or commerce. (2) The amount apportioned to a State under clause (1) shall not form part .....

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