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Article 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 or services or both into, or export of the goods or services or both out of, the territory of
- (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).