What is the Goods and Services Tax (GST) and how is it apportioned between the Union and the States?
As per Article 269A, the Goods and Services Tax (GST) is levied and collected by the Government of India on supplies made in the course of inter-State trade or commerce. The tax is then apportioned between the Union and the States as prescribed by Parliament, based on the recommendations of the Goods and Services Tax Council. The amounts apportioned to a State do not form part of the Consolidated Fund of India.