Part XII · Miscellaneous Financial Provisions

Article 286 Restrictions as to imposition of tax on the sale or purchase of goods.

This article restrains State sales taxes on interstate supply. No State law may tax a supply where it takes place outside the State. It may not tax imports into the State. Parliament may set principles defining when a supply is interstate. State GST on interstate supply is void under this article.

1. (1) No law of a State shall impose, or authorise the imposition of, a tax on the supply of goods or of services or both, where such supply takes place — (a) outside the State; or (b) in the course of the import of the goods or services or both into, or export of the goods or services or both out of, the territory of India. * * * *
2. (2) Parliament may by law formulate principles for determining when a supply of goods or of services or both in any of the ways mentioned in clause
3. (1) .
4. (3) * * * *

अनुच्छेद 286 हिन्दी में