Levy and collection of goods and services tax in course of inter-State trade or commerce
Quick Summary (TL;DR)
Article 269A (Levy and collection of goods and services tax in course of inter-State trade or commerce): Regulates taxation authority, public funds, revenue sharing, contracts, and property rights under Part XII.
In Simple Citizen Words
Article 269A ('Levy and collection of goods and services tax in course of inter-State trade or commerce') in Part XII (Finance, Property, Contracts and Suits) regulates public money and property. It covers constitutional rules on valid taxation (Art 265), Consolidated and Contingency Funds (Arts 266–267), GST & tax devolution between Union and States (Arts 268–281), government borrowing and contracts (Arts 292–299), liability of the State to be sued by citizens (Art 300), and the constitutional Right to Property (Art 300A). Specifically: (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...
Key Constitutional Provisions
Constitutional Mandate (Art. 269A): Directly codifies the legal rule for 'Levy and collection of goods and services tax in course of inter-State trade or commerce' under Part XII
Structured across 8 clause(s) with clear procedural conditions
Requires transparent Parliamentary law-making and democratic accountability rather than arbitrary executive action
Exceptions & Reasonable Restrictions
Under Article 265, no tax or fee can be levied or collected by executive order without an enacted law, and no money can be withdrawn from the Consolidated Fund without Parliamentary/Legislative appropriation.
Why This Matters in Daily Life
Protects citizens against arbitrary tax demands and illegal property seizure while enforcing strict fiscal discipline on governments.
Want deeper legal & historical context? Explore the official Bare Act or Supreme Court Precedents & CAD Debates: