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The Constitution of India in English 2026: page 186

The Constitution of India in English 2026, India Code delivered snapshot ed1820c0a1100c2c, physical page 186, 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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155                    THE CONSTITUTION OF INDIA
                   (Part XII.—Finance, Property, Contracts and Suits)

       Explanation.—For the purposes of this clause, supply of goods, or of
services, or both in the course of import into the territory of India shall be
deemed to be supply of goods, or of services, or both in the course of inter-
State trade or commerce.
       (2) The amount apportioned to a State under clause (1) shall not form
part of the Consolidated Fund of India.
       (3) 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.
       (4) 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
                                                          e
amount shall not form part of the Consolidated Fund of the State.
                                                    od
       (5) 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
                                               aC
in the course of inter-State trade or commerce.]
       1
                                           di
        [270. Taxes levied and distributed between the Union and the
                                        In
States.—(1) All taxes and duties referred to in the Union List, except the duties
and taxes referred to in 2[articles 268, 269 and 269A], respectively, surcharge
on taxes and duties referred to in article 271 and any cess levied for specific
purposes under any law made by Parliament shall be levied and collected by
the Government of India and shall be distributed between the Union and the
States in the manner provided in clause (2).
       3
         [(1A) The tax collected by the Union under clause (1) of article 246A
shall also be distributed between the Union and the States in the manner
provided in clause (2).
       (1B) The tax levied and collected by the Union under clause (2) of
article 246A and article 269A, which has been used for payment of the tax
levied by the Union under clause (1) of article 246A, and the amount
apportioned to the Union under clause (1) of article 269A, shall also be
distributed between the Union and the States in the manner provided in clause
(2).]


1. Subs. by the Constitution (Eightieth Amendment) Act, 2000, s. 3, for art. 270
   (w.e.f. 1-4-1996).
2. Subs. by the Constitution (Eighty-eighth Amendment) Act, 2003, s. 3, for “articles 268
    and 269” (not enforced) and further subs. by the Constitution (One Hundred and First
    Amendment) Act, 2016, s. 10, for “arts. 268, 268A and 269” (w.e.f. 16-9-2016).
3. Ins. by s. 10, ibid. (w.e.f. 16-9-2016).

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