Amendment status not verified — confirm the current text below against the official source.
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 on2[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 3[goods or services or both]into, or export of the 3[goods or services or both]out of, the territory of India. 4* * * * * 5[(2) Parliament may by law formulate principles for determining when a 6[supply of goods or of services or both]in any of the ways mentioned in clause (1).]