{"id":171039,"date":"2022-02-25T21:48:50","date_gmt":"2022-02-25T16:18:50","guid":{"rendered":"https:\/\/blog.forumias.com\/?page_id=171039"},"modified":"2022-03-12T12:16:58","modified_gmt":"2022-03-12T06:46:58","slug":"article-269a-of-indian-constitution","status":"publish","type":"page","link":"https:\/\/forumias.com\/blog\/article-269a-of-indian-constitution\/","title":{"rendered":"Article 269A of Indian Constitution"},"content":{"rendered":"<div class=\"next_prev d-flex justify-content-between\">\n<a href=\"https:\/\/forumias.com\/blog\/article-269-of-indian-constitution\/\" class=\"btn btn-outline-secondary\"><i class=\"fa-solid fa-angle-left\"><\/i> Article 269<\/a><br \/>\n<a href=\"https:\/\/forumias.com\/blog\/article-270-of-indian-constitution\/\" class=\"btn btn-outline-secondary ml-2\">Article 270<i class=\"fa-solid fa-angle-right\"><\/i><\/a>\n<\/div>\n<p><strong><span class=\"TextRun BCX0 SCXW116168343\" lang=\"EN-US\" xml:lang=\"EN-US\" data-contrast=\"auto\"><span class=\"NormalTextRun BCX0 SCXW116168343\">Levy and collection of goods and services tax in course of inter-State trade or commerce. \u2014 <\/span><\/span><\/strong><\/p>\n<p><span class=\"TextRun BCX0 SCXW116168343\" lang=\"EN-US\" xml:lang=\"EN-US\" data-contrast=\"auto\"><span class=\"NormalTextRun BCX0 SCXW116168343\"><strong>(1)<\/strong> 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<br \/>\nand the States in the manner as may be provided by Parliament by law on the recommendations of the<br \/>\nGoods and Services Tax Council.<br \/>\n<strong>Explanation.\u2014<\/strong>For the purposes of this clause, supply of goods, or of services, or both in the course<br \/>\nof import into the territory of India shall be deemed to be supply of goods, or of services, or both in the<br \/>\ncourse of inter-State trade or commerce.<br \/>\n<strong>(2)<\/strong> The amount apportioned to a State under clause (1) shall not form part of the Consolidated Fund of India.<br \/>\n<strong>(3)<\/strong> Where an amount collected as tax levied under clause (1) has been used for payment of the tax levied by a State under article 246A, such amount shall not form part of the Consolidated Fund of India.<br \/>\n<strong>(4)<\/strong> Where an amount collected as tax levied by a State under article 246A has been used for payment of the tax levied under clause (1), such amount shall not form part of the Consolidated Fund of the State.<br \/>\n<strong>(5)<\/strong> Parliament may, by law, formulate the principles for determining the place of supply, and when a supply of goods, or of services, or both takes place in the\u00a0 course of inter-State trade or commerce.]\u00a0<\/span><\/span><\/p>\n<div class=\"next_prev d-flex justify-content-between\">\n<a href=\"https:\/\/forumias.com\/blog\/article-269-of-indian-constitution\/\" class=\"btn btn-outline-secondary\"><i class=\"fa-solid fa-angle-left\"><\/i> Article 269<\/a><br \/>\n<a href=\"https:\/\/forumias.com\/blog\/article-270-of-indian-constitution\/\" class=\"btn btn-outline-secondary ml-2\">Article 270<i class=\"fa-solid fa-angle-right\"><\/i><\/a>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Article 269 Article 270 Levy and collection of goods and services tax in course of inter-State trade or commerce. \u2014 (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&hellip; <a class=\"more-link\" href=\"https:\/\/forumias.com\/blog\/article-269a-of-indian-constitution\/\">Continue reading <span class=\"screen-reader-text\">Article 269A of Indian Constitution<\/span><\/a><\/p>\n","protected":false},"author":10320,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"jetpack_post_was_ever_published":false,"footnotes":""},"class_list":["post-171039","page","type-page","status-publish","hentry","entry"],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/forumias.com\/blog\/wp-json\/wp\/v2\/pages\/171039","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/forumias.com\/blog\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/forumias.com\/blog\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/forumias.com\/blog\/wp-json\/wp\/v2\/users\/10320"}],"replies":[{"embeddable":true,"href":"https:\/\/forumias.com\/blog\/wp-json\/wp\/v2\/comments?post=171039"}],"version-history":[{"count":0,"href":"https:\/\/forumias.com\/blog\/wp-json\/wp\/v2\/pages\/171039\/revisions"}],"wp:attachment":[{"href":"https:\/\/forumias.com\/blog\/wp-json\/wp\/v2\/media?parent=171039"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}