Article 286 - Restrictions as to imposition of tax on the sale or purchase of goods - Constitution of India

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 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. (2) Parliament may by law formulate principles for determining when a 3 [supply of goods or of services or both] in any of the ways mentioned in clause (1). (3) 4 [xxx] ********************** Notes: Substituted by the Constitution (One Hundred and First Amendment) Act, 2016, w.e.f. 16.9.2016 , before it was read as, the sale or purchase of goods where such sale or purchase takes place Substituted by the Constitution (One Hundred and First Amendment) Act, 2016, w.e.f. 16.9.2016, before it was read as, goods Substituted by the Constitution (One Hundred and First Amendment) Act, 2016, w.e.f. 16.9.2016, before it was read as, sale or purchase of goods takes place Omitted by the Constitution (One Hundred and First Amendment) Act, 2016, w.e.f. 16.9.2016, before it was read as, (3) Any law of a State shall, insofar as it imposes, or authorises the imposition of,- (a) a tax on the sale or purchase of goods declared by Parliament by law to be of special importance in inter-State trade or commerce; or (b) a tax on the sale or purchase of goods, being a tax of the nature referred to in sub-clause (b), sub-clause (c) or sub-clause (d) of clause (29A) of article 366, be subject to such restrictions and conditions in regard to the system of levy, rates and other incidents of the tax as Parliament may by law specify.