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

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 1[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 2[goods or services or both] into, or export of the 2[goods or services or both] out of, the territory of India. 3 [* * * *] 4 [(2) Parliament may by law formulate principles for determining when a 5 [supply of goods or of services or both] in any of the ways mentioned in clause (1). 6 [(3) * * * *]

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