Levy and collection of GST in course of inter-State trade or commerce – Article 269A :
- GST shall be levied and collected by the Central Government and such tax shall be apportioned between the Union and the States in the manner as may be provided by Parliament by law on the recommendations of GST Council.
- Supply of goods, or of services, or both in the course of import into the territory of India shall be deemed to be supply in the course of inter-State trade or commerce
- Parliament will formulate the principles for determining the place of supply, and when a supply takes place in the course of inter-State trade or commerce.