What does section 269A(1) state about the levying and collection of Goods and Services Tax on supplies in the course of inter-State trade or commerce?
Section 269A(1) states that 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. The tax shall be apportioned between the Union and the States in the manner as may be provided by Parliament by law on the recommendations of the Goods and Services Tax Council.