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of <h1>Interstate GST to be Collected by Central Government and Apportioned to States Based on Parliament's Decision Under Article 269A</h1> Article 269A establishes that GST on inter-State trade shall be levied and collected by the Government of India and apportioned between Union and States as determined by Parliament based on GST Council recommendations. Imports are deemed inter-State supplies. Amounts apportioned to States don't form part of India's Consolidated Fund. When tax collected under this article is used for State GST payment, it doesn't enter India's Consolidated Fund, and vice versa. Parliament may formulate principles for determining place of supply and when supplies occur in inter-State trade.
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