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The Constitution of India in English 2026: page 185

The Constitution of India in English 2026, India Code delivered snapshot ed1820c0a1100c2c, physical page 185, typed edition 223d395df4de00897c78a4c0a752b32348d86f7c4f7013254fd4e03da46ceca0. Unreviewed extraction.

Source: official India Code PDF · catalog record. Fetched 2026-10-19T23:32:36Z. SHA-256 ed1820c0a1100c2c6aa8ece835a8c8a60f996ae7eba30cc1798233683c66cfba.

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Source cover/preface date: 10th September, 2026. Preface amendment statement: Constitution (One Hundred and Sixth Amendment) Act, 2023. Embedded PDF title: Constitution of India_ 20 MAY 2026 (final).pdf. These are distinct source labels, not currentness or commencement approval.

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154                    THE CONSTITUTION OF INDIA
                   (Part XII.—Finance, Property, Contracts and Suits)

        269. Taxes levied and collected by the Union but assigned to the
States.—1[(1) Taxes on the sale or purchase of goods and taxes on the
consignment of goods 2[except as provided in article 269A] shall be levied and
collected by the Government of India but shall be assigned and shall be deemed
to have been assigned to the States on or after the 1st day of April, 1996 in the
manner provided in clause (2).
        Explanation.—For the purposes of this clause,—
                (a) the expression "taxes on the sale or purchase of goods" shall
        mean taxes on sale or purchase of goods other than newspapers, where
        such sale or purchase takes place in the course of inter-State trade or
        commerce;
                (b) the expression "taxes on the consignment of goods" shall mean
                                                         e
        taxes on the consignment of goods (whether the consignment is to the
                                                    od
        person making it or to any other person), where such consignment takes
        place in the course of inter-State trade or commerce.
                                               aC
        (2) The net proceeds in any financial year of any such tax, except in so
                                           di
far as those proceeds represent proceeds attributable to Union territories, shall
not form part of the Consolidated Fund of India, but shall be assigned to the
                                       In
States within which that tax is leviable in that year, and shall be distributed
among those States in accordance with such principles of distribution as may be
formulated by Parliament by law.]
        3
          [(3) Parliament may by law formulate principles for determining when a
4
  [sale or purchase of, or consignment of goods] takes place in the course of
inter-State trade or commerce.]
        5
          [269A. Levy and collection of goods and services tax in course of
inter-State trade or commerce.— (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
the States in the manner as may be provided by Parliament by law on the
recommendations of the Goods and Services Tax Council.


1. Subs. by the Constitution (Eightieth Amendment) Act, 2000. s. 2, for cls. (1) and (2)
   (w.e.f. 9-6-2000).
2. Ins. by the Constitution (One Hundred and First Amendment) Act, 2016 s. 8,
   (w.e.f. 16-9-2016).
3. Ins. by the Constitution (Sixth Amendment) Act, 1956, s. 3 (w.e.f. 11-9-1956).
4. Subs. by the Constitution (Forty-sixth Amendment) Act, 1982. s. 2, for "sale or
   purchase of goods" (w.e.f. 2-2-1983).
5. Ins. by the Constitution (One Hundred and First Amendment) Act, 2016, s. 9
    (w.e.f. 16-9-2016).

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