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Insertion of new article 269A- Levy and collection of goods and services tax in course of inter-State trade or commerce.

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....stitution (One Hundred And Twenty Second Amendment) Bill, 2014 [As Intorduced]<br>Insertion of new article 269A. 9. After article 269 of the Constitution, the following article shall be inserted, nam....

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....Goods and Services Tax Council. Explanation.-For the purposes of this clause, supply of goods, or of services, or both in the course of import into the territory of India shall be deemed to be supply....