Restrictions as to imposition of tax on the sale or purchase of goods.
(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.
3[* * * *]
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).
6[(3)* * * *]
1 Subs. by the Constitution (One Hundred and First Amendment) Act, 2016, s. 13, (i)(A) for "the sale or purchase of goods where such sale or purchase takes place" (w.e.f. 16-9-2016).
2 Subs. by s. 13 (i)(B), ibid., for "goods" (w.e.f. 16-9-2016).
3 Explanation to cl. (1) omitted by the Constitution (Sixth Amendment) Act, 1956, s. 4 (w.e.f. 11-9-1956).
4 Subs. by s.4, ibid., for cls. (2) and (3) (w.e.f. 11-9-1956).
5 Subs. by the Constitution (One Hundred and First Amendment) Act, 2016, s. 13(ii), for
6 Cl. (3) omitted by s. 13 (iii), ibid. (w.e.f. 16-9-2016).
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