Article 286 of Indian Constitution

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
    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).