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Updated on 12 January 2019 (up to 103rd amendment)

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

  1. (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]—
    1. (a) outside the State; or
    2. (b) in the course of the import of the 2[goods or services or both] into, or export of the 3[goods or services or both]out of, the territory of India.
    3. 3* * * * *
  2. 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).]
  3. 6* * * * *
  1. [1] Subs. by the Constitution (One Hundred and First 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. [2] Subs. by s. 13(i)(B), ibid., for the words “goods”.
  3. [3] Explanation to cl. (1) omitted by the Constitution (Sixth Amendment) Act, 1956, s. 4 (w.e.f. 11-9-1956).
  4. [4] Subs. by ibid. for cls. (2) and (3).
  5. [5] Subs. by the Constitution (One Hundred and First Amendment) Act, 2016 s. 13(ii), for the words “sale or purchase of goods takes place” (w.e.f. 16-9-2016).
  6. [6] Cl. (3) omitted by s. 13(iii), ibid.