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अनुच्छेद 286

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

भाग 12: वित्त, संपत्ति, संविदाएं और वाद

यह विधायी विभाग (विधि और न्याय मंत्रालय) का आधिकारिक अंग्रेज़ी पाठ है। आधिकारिक हिंदी पाठ जल्द जोड़ा जाएगा। अनुच्छेद का शीर्षक भी अभी आधिकारिक अंग्रेज़ी में है।

(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) * * * *]

संशोधन नोट

  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).

भारत का संविधान (1 मई 2026 तक के संशोधनों सहित). संविधान (एक सौ छठा संशोधन) अधिनियम, 2023 तक के सभी संशोधन शामिल। पाठ में छोटे नंबर नीचे के संशोधन नोट बताते हैं।

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