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of <h1>Article 269A Introduced: GST on Inter-State Trade, Import Supplies Included, Tax Shared Between Union and States.</h1> Article 269A is introduced to the Constitution, establishing the levy and collection of Goods and Services Tax (GST) on inter-State trade or commerce by the Government of India. The tax collected will be apportioned between the Union and the States as prescribed by Parliament based on the Goods and Services Tax Council's recommendations. The provision includes supplies during import into India as part of inter-State trade. Additionally, Parliament is empowered to determine the principles for identifying the place of supply for goods and services in inter-State trade or commerce.
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