Important Keyword: GST, CGST, Article 270, Article 268, Article 268A, Article 269, Section 10.
Table of Contents
GST Section 10. Amendment of article 270.
In article 270 of the Constitution,-
(i) in clause (1), for the words, figures and letter “articles 268, 268A and 269”,the words, figures and letter “articles 268, 269 and 269A” shall be substituted;
(ii) after clause (1), the following clauses shall be inserted, namely:-
”(1A) The tax collected by the Union under clause (1) of article 246A shall also be distributed between the Union and the States in the manner provided in clause (2).
(1B) The tax levied and collected by the Union under clause (2) of article 246A and article 269A, which has been used for payment of the tax levied by the Union under clause (1) of article 246A, and the amount apportioned to the Union under clause (1) of article 269A, shall also be distributed between the Union and the States in the manner provided in clause (2).”
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