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Article 286 Restrictions As To Imposition of Tax on The Sale or Purchase of Goods

Navigation: Constitution Of India > Part-12: Finance, Property, Contracts And Suits Chapter 1: Finance > Distribution of Revenues between the Union and the States > Article 286

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

286(1): No law of a State shall impose, or authorise the imposition of, a tax on 1the 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 2goods or services or both into, or export of the 2goods or services or both out of, the territory of India.

3* * * * *

286(2): 4Parliament may by law formulate principles for determining when a 5supply of goods or of services or both in any of the ways mentioned in clause (1).

6* * * * *


  1. Substituted by the 101st Constitutional Amendment Act, 2016, s. 13(i)(A), for the words “the sale or purchase of goods where such sale or purchase takes place” (w.e.f. 16-9-2016).
  2. Substituted by s. 13(i)(B), ibid., for the words “goods”.
  3. Explanation to cl. (1) omitted by the 6th Constitutional Amendment Act, 1956, s. 4 (w.e.f. 11-9-1956).
  4. Substituted by ibid. for cls. (2) and (3).
  5. Substituted by the 101st Constitutional Amendment Act, 2016, s. 13(ii), for the words “sale or purchase of goods takes place” (w.e.f. 16-9-2016).
  6. Clause (3) omitted by the 101st Constitutional Amendment) Act, 2016, s. 13(iii) (w.e.f. 16-9-2016).

-Text in Constitution

Article 286 Restrictions As To Imposition of Tax on The Sale or Purchase of Goods

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