Article 286. 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 [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 [goods or services or both]into, or export of the [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).] goods where such sale or purchase takes place" (w.e.f. 16-9-2016). place‖ (w.e.f. 16-9-2016). * * * * * Note: 1. The words ―or Rajpramukh‖ omitted by the Constitution (Seventh Amendment) Act, 1956, s. 29 and Sch. (w.e.f. 1-11-1956). Note: 2. Subs. by the Constitution (One Hundred and First Amendment) Act, 2016, s. 13(i)(A), for the words "the sale or purchase of Note: 3. Subs. by s. 13(i)(B), ibid., for the words ―goods‖. Note: 4. Explanation to cl. (1) omitted by the Constitution (Sixth Amendment) Act, 1956, s. 4 (w.e.f. 11-9-1956). Note: 5. Subs. by ibid. for cls. (2) and (3). Note: 6. Subs. by the Constitution (One Hundred and First Amendment) Act, 2016, s. 13(ii), for the words ―sale or purchase of goods takes