Insertion of new article 269A- Levy and collection of goods and services tax in course of inter-State trade or commerce.

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..... ion (One Hundred And Twenty Second Amendment) Bill, 2014 [As Intorduced] - Act-Rules - Insertion of new article 269A. 9. After article 269 of the Constitution, the following article shall be inserted .....

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..... Goods and Services Tax Council. 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 .....

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