286. Restrictions as to imposition of tax on the sale or purchase of goods.

(1) No law of a State shall impose, or authorise the imposition of, a tax on the supply of goods or of services or both, where such supply takes place*–
(a) outside the State; or
(b) in the course of the import of the goods into, or export of the goods out of, the territory of India.

(2) Parliament may by law formulate principles for determining when a supply of goods or of services or both in any of the ways mentioned in clause (1). [words changed in 2016]

(3) *** Cl. (3) omitted by s. 13(iii), ibid. (w.e.f. 16-9-2016)

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* words modified by 101st Amendment Act in 2016.

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