Inter-state goods and services tax levied by the Union and apportioned to States under law based on GST Council recommendations. 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; imports are deemed inter State supplies. Amounts apportioned to States do not form part of the Consolidated Fund of India, and reciprocal use of collected amounts for payment of the other tier's tax similarly excludes those amounts from the respective consolidated funds. Parliament may prescribe principles for determining place of supply.