Article 286: Restrictions as to impositi…

(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 [supply of goods or of services or both] in any of the ways mentioned in clause (1). [(3) * * * *]

Source: Constitution of India, Legislative Department, Government of India. Reproduced under Section 52(1)(q), Copyright Act 1957.