Goods and services tax levied and collected by Government of India, apportioned between Union and States under law. Goods and services tax on supplies in the course of inter State trade or commerce shall be levied and collected by the Government of India and apportioned between the Union and the States by law on recommendations of the Goods and Services Tax Council; supplies on import are treated as inter State, Parliament may determine place of supply principles, and amounts apportioned to States or used reciprocally for State or central tax payments shall not form part of the respective Consolidated Funds.