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Constitution of India

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Article 286

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

Part XII: Finance, Property, Contracts and Suits

(1) No law of a State shall impose, or authorise the imposition of, a tax on ¹[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 ²[goods or services or both] into, or export of the ²[goods or services or both] out of, the territory of India. ³[* * * *]

⁴[(2) Parliament may by law formulate principles for determining when a ⁵[supply of goods or of services or both] in any of the ways mentioned in clause (1).

⁶[(3) * * * *]

Amendment notes

  1. ¹Subs. by the Constitution (One Hundred and First Amendment) Act, 2016, s. 13, (i)(A) for "the sale or purchase of goods where such sale or purchase takes place" (w.e.f. 16-9-2016).
  2. ²Subs. by s. 13 (i)(B), the Constitution (One Hundred and First Amendment) Act, 2016, for "goods" (w.e.f. 16-9-2016).
  3. ³Explanation to cl. (1) omitted by the Constitution (Sixth Amendment) Act, 1956, s. 4 (w.e.f. 11-9-1956).
  4. ⁴Subs. by s.4 of the Constitution (Sixth Amendment) Act, 1956, for cls. (2) and (3) (w.e.f. 11-9-1956).
  5. ⁵Subs. by the Constitution (One Hundred and First Amendment) Act, 2016, s. 13(ii), for "sale or purchase of goods takes place" (w.e.f. 16-9-2016).
  6. ⁶Cl. (3) omitted by s. 13 (iii) of the Constitution (One Hundred and First Amendment) Act, 2016 (w.e.f. 16-9-2016).

The Constitution of India (As on 1 May 2026). Includes every amendment up to the Constitution (One Hundred and Sixth Amendment) Act, 2023. The small raised numbers in the text point to the amendment notes below.

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