Goods and Services Tax distribution clarified: Union-collected GST, except apportioned state shares, to be shared between Union and States. The amendment modifies Article 270 by substituting its reference list to 'articles 268, 269 and 269A' and inserting clause (1A) to provide that the Goods and Services Tax levied and collected by the Government of India, except tax apportioned to States under Article 269A(1), shall be distributed between the Union and the States in the manner provided in clause (2).