IndiaIN

Article 286 of the Constitution of India

Article
286
Chapter
CHAPTER I.—F INANCE — General
Index row title
(1) No law of a State shall impose, or authorise
Source document
India Constitution
Provision ID
85d52443-7472-44c6-8878-4af1927e874c

182 words

Verbatim text

the imposition of, a tax on the sale or purchase of goods where such sale or purchase takes place— (a) outside the State; or (b) in the course of the import of the goods into, or export of the goods out of, the territory of India. 1* * * * 2[(2) Parliament may by law formulate principles for determining when a sale or purchase of goods takes place in any of the ways mentioned in clause (1). 3[(3) Any law of a State shall, in so far as it imposes, or authorises the imposition of,— (a) a tax on the sale or purchase of goods declared by Parliament by law to be of special importance ininter-State trade or commerce; or (b) a tax on the sale or purchase of goods, being a tax of the nature referred to in sub-clause ( b), sub- clause ( c) or sub-clause ( d) of clause (29A) of article 366, be subject to such restrictions and conditions in regard to the system of levy, rates and other incidents of the tax asParliament may by law specify.]]

What this means

  • The index files this text under article 286 of the Constitution of India.
  • The index files it under the chapter heading “CHAPTER I.—F INANCE — General”.
  • The passage runs to about 182 words.

The row’s stored title is a body fragment, not a heading (“(1) No law of a State shall impose, or authorise”), so it is not used as the provision’s title here.

The index gives this passage an article number but stores a body fragment where a heading would be, so the number could not be cross-checked against the text. Check it against the official Constitution before relying on it in a citation.

No rights vocabulary from our fixed word list appears in this passage, so no plain-language reading is offered for it.

This is a mechanical reading aid generated from the text above by matching words in it. It is not legal advice, not a lawyer’s interpretation, and not a substitute for the provision itself.

How to cite this

Constitution of India, article 286, Portable Lawyer, https://www.portablelawyer.app/provision/85d52443-7472-44c6-8878-4af1927e874c (accessed 25 October 2026).

Canonical URL: https://www.portablelawyer.app/provision/85d52443-7472-44c6-8878-4af1927e874c

Accessed 25 October 2026.

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