Home The Constitution Part XII Article 269A

Art. 269A Part XII: Finance, Property, Contracts and Suits

Levy and Collection of Goods and Services Tax in Course of Inter-State Trade or Commerce

Exact text — Constitution of India

(1) Goods and services tax on supplies in the course of inter-State trade or commerce shall be levied and collected by the Government of India 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 the Goods and Services Tax Council. [Added by the 101st Amendment, 2016]

In Plain English

What this Article actually means

Added alongside Article 246A as part of the 2017 GST reform, this Article specifically handles Integrated GST (IGST) — the tax on inter-state transactions — which the Union collects and then apportions between itself and the states according to Parliament's law, informed by GST Council recommendations.

Why This Matters To You

How it shows up in everyday life

This is why an inter-state purchase (say, buying something from a seller in a different state) shows 'IGST' on your receipt rather than separate CGST/SGST — this Article's specific mechanism handles cross-border-within-India transactions differently from purely in-state ones.

Read alongside this one

Art. 246a — Special Provision for GST Art. 279a — Goods and Services Tax Council

Frequently Asked

Quick answers about Article 269A

Why does IGST need a different mechanism than CGST/SGST?

Since an inter-state transaction technically involves two different states' 'territory', a single collection-then-apportionment system (Union collects, then splits with the relevant states) is more administratively practical than trying to apply two separate states' SGST simultaneously.

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The text above reproduces Article 269A of the Constitution of India as amended to date, for general educational reference. It is public-domain legislative text, but we recommend cross-checking the authoritative version at legislative.gov.in or india.gov.in before relying on it for a legal matter. The explanation, examples and FAQs are general information, not legal advice — consult a qualified advocate for guidance on your specific situation.