What is the purpose of Section 286?
Section 286 is about restricting the imposition of tax on the supply of goods or services or both. It states that a State law cannot impose, or authorize the imposition of, a tax on the supply of goods or services where such supply takes place outside the State or in the course of import or export of goods or services into or out of India. The purpose is to ensure that taxes are not levied by States on transactions beyond their jurisdiction and to prevent double taxation within the country.