(1)No law of a State shall impose, or authorise the imposition of, a tax on [the supply of goods or of services or both, where such supply takes place] [Substituted by Constitution (One Hundred and First Amendment) Act, 2016, dated 8.9.2016.]-(a)outside the State; or(b)in the course of the import of the [goods or of services or both] [Substituted by Constitution (One Hundred and First Amendment) Act, 2016, dated 8.9.2016.] into, or export of the [goods or of services or both] [Substituted by Constitution (One Hundred and First Amendment) Act, 2016, dated 8.9.2016.] out of, the territory of India.[* * *] [Explanation omitted by the Constitution (Sixth Amendment) Act, 1956, Section 4.]
