Arrangement for assignment of additional tax on supply of goods to States for two years or such other period recommended by the Council.

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Full Text of the Document

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.... period recommended by the Council. 18. (1) An additional tax on supply of goods, not exceeding one per cent. in the course of inter-State trade or commerce shall, notwithstanding anything contained in clause (1) of article 269A, be levied and collected by the Government of India for a period of two years or such other period as the Goods and Services Tax Council may recommend, and such tax shall....