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 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) * * * *]
