Additional tax on inter-state supply collected by Centre, assigned to origin States under transitional GST arrangement.

An additional tax on inter-State supply of goods may be levied and collected by the Government of India for a transitional period recommended by the GST Council; net proceeds, excluding those attributable to Union territories, are assigned to the States of origin and do not form part of the Consolidated Fund of India. The Central Government may exempt goods from this levy, and Parliament may legislate principles for determining the place of origin. 'State' is defined by reference to the Constitution.

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