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Section 9 of the Constitution (One Hundred and First Amendment) Act, 2016

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GST›Constitution (One Hundred and First Amendment) Act, 2016

At a glance

Bars, duties and time limits

Inserted article 269A(2)–(3)Amounts apportioned to a State, or collected as inter-State tax and used to pay State GST under article 246A, do not form part of the Consolidated Fund of India.
Inserted article 269A(4)State GST collected under article 246A and used to pay the inter-State tax does not form part of the State’s Consolidated Fund.

Procedure, powers and definitions

Inserted article 269A(1)The Government of India levies and collects GST on inter-State supplies, with apportionment under parliamentary law on the Council’s recommendations. Imports of goods, services or both are deemed inter-State supplies for this clause.
Inserted article 269A(5)Parliament may legislate principles for place of supply and for determining when a supply occurs in inter-State trade or commerce.

Section 9 inserts article 269A, placing levy and collection of GST on inter-State supplies with the Government of India. The tax is apportioned between the Union and States under parliamentary law based on GST Council recommendations. Imports are deemed inter-State supplies for this purpose. The article also regulates Consolidated Fund treatment and empowers Parliament to set place-of-supply and inter-State principles.^[1]

Quick facts

Section 9, Constitution (One Hundred and First Amendment) Act, 2016

Insertion of new article 269A

Provision
Act	Constitution (One Hundred and First Amendment) Act, 2016
Section title	Insertion of new article 269A
Related provisions
Sections	2, 8
Structure 9Literal insertion at article269 immediately before new269A 9,269A(1)Documented Government of India levy and collection 9,269A(1)Parliamentary apportionment source prerequisites 9,269A(1) ExplanationImport subject deemed inter-State for clause 1 9,269A(2)State-apportioned amount excluded from India Fund 9,269A(3)Inter-State collection used for State tax excluded from India Fund 9,269A(4)State collection used for inter-State tax excluded from State Fund 9,269A(5)Place-of-supply principles 9,269A(5)Inter-State supply principles
Source
Law text	CBIC tax information portal, served on 17 September 2026^[1]

Text

The text below is the section as served by the CBIC tax information portal on 17 September 2026, with the portal's own amendment footnote markers (shown as small numerals before a bracket) and its footnotes.^[1] The Act as published in the Gazette of India is the legal source.

Section 9, verbatim (show)

Section 9. Insertion of new article 269A After article 269 of the Constitution, the following article shall be inserted, namely: ''269A. Levy and collection of goods and services tax in course of inter-State trade or commerce.

(1) Goods and services tax on supplies in the course of inter-State trade or commerce shall be levied and collected by the Government of India and such tax shall be apportioned between the Union and the States in the manner as may be provided by Parliament by law on the recommendations of the Goods and Services Tax Council.

Explanation.-For the purposes of this clause, supply of goods, or of services, or both in the course of import into the territory of India shall be deemed to be supply of goods, or of services, or both in the course of inter-State trade or commerce.

(2)The amount apportioned to a State under clause (1) shall not form part of the Consolidated Fund of India.

(3)Where an amount collected as tax levied under clause (1) has been used for payment of the tax levied by a State under article 246A, such amount shall not form part of the Consolidated Fund of India.

(4)Where an amount collected as tax levied by a State under article 246A has been used for payment of the tax levied under clause (1), such amount shall not form part of the Consolidated Fund of the State.

(5)Parliament may, by law, formulate the principles for determining the place of supply, and when a supply of goods, or of services, or both takes place in the course of inter-State trade or commerce.''

Questions to answer on the file

Questions a reviewer answers from the engagement file, grouped by the part of the section they come from. They describe what the section asks; they do not decide it.

Literal insertion at article269 immediately before new269A 9

Questions to answer on the file2 questions

Is article269 immediately before new269A in the dated principal text?
Does the dated target text carry precisely this insertion directed by the clause?

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Documented Government of India levy and collection 9,269A(1)

Questions to answer on the file4 questions

Does the legislative text expressly address goods and services tax as its subject?
Does the legislative text expressly address supplies in the course of inter-State trade or commerce?
Does the law vest this inter-State GST levy in the Government of India?
Does the law vest collection of that levy in the Government of India?

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Parliamentary apportionment source prerequisites 9,269A(1)

Questions to answer on the file5 questions

Was the Parliamentary law actually enacted for this apportionment subject?
Does that law and subject have the matching GST Council recommendation?
Does the apportionment law provide a Union share?
Does that law provide State shares?
Is the actual apportionment manner in that Parliamentary law for the amount and period?

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Import subject deemed inter-State for clause 1 9,269A(1) Explanation

Questions to answer on the file2 questions

Does the statutory subject concern supply of goods, services or both in the course of import into India?
Is the use of the deeming rule confined to article269A clause(1)?

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State-apportioned amount excluded from India Fund 9,269A(2)

Questions to answer on the file2 questions

Was the amount actually apportioned to the State under 269A(1)?
Is that same amount included in the Consolidated Fund of India?

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Inter-State collection used for State tax excluded from India Fund 9,269A(3)

Questions to answer on the file3 questions

Was the amount actually collected as tax levied under 269A(1)?
Was that same amount used to pay tax levied by the State under 246A?
Is that same amount included in the Consolidated Fund of India?

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State collection used for inter-State tax excluded from State Fund 9,269A(4)

Questions to answer on the file3 questions

Was the amount actually collected as tax levied by the State under 246A?
Was that same amount used to pay tax levied under 269A(1)?
Is that same amount included in the Consolidated Fund of the State?

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Place-of-supply principles 9,269A(5)

Questions to answer on the file2 questions

Was the Parliamentary law actually enacted for this constitutional subject?
Does the Parliamentary law formulate principles determining the place of supply?

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Inter-State supply principles 9,269A(5)

Questions to answer on the file2 questions

Was the Parliamentary law actually enacted for this constitutional subject?
Does the Parliamentary law formulate when goods, services or both are supplied in inter-State trade or commerce?

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Provisions connected to Section 9
Provision	Connection	Words that tie them
Section 2	this provision requires Section 2	under article246A

Circulars and notifications

No circular or notification in the CBIC repository is recorded as citing this section.

See also

Section 2 of the Constitution (One Hundred and First Amendment) Act, 2016: insertion of new article 246A
Section 8 of the Constitution (One Hundred and First Amendment) Act, 2016: amendment of article 269

References

Central Board of Indirect Taxes and Customs. "Section 9. Insertion of new article 269A". Constitution (One Hundred and First Amendment) Act, 2016, CBIC tax information portal. Retrieved 17 September 2026.

External links

Constitution (One Hundred and First Amendment) Act, 2016, Section 9 on the CBIC tax information portal