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of <h1>Constitutional Amendment Replaces 'Sale of Goods' with 'Supply of Goods or Services' in Article 286</h1> The Constitution (101st Amendment) Act, 2016 modifies Article 286 by replacing references to 'sale or purchase of goods' with 'supply of goods or of services or both' throughout the article. The amendment restricts states from imposing taxes on supply of goods or services occurring outside the state or during import/export activities. It empowers Parliament to formulate principles for determining when such supply takes place in ways mentioned in clause (1). The amendment also removes clause (3), which previously imposed restrictions on state taxation of goods declared by Parliament as important in inter-state trade. These changes took effect from September 16, 2016.
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