Finance, Property, Contracts
(1) Inter-State GST ("IGST") is levied and collected by the Union, apportioned between the Union and states per Parliament's law based on GST Council recommendations - imports into India are also treated as inter-State supply for this purpose. (2)-(4) The apportioned amounts don't form part of the Consolidated Fund of India (or, for cross-adjustments with state GST, of the relevant state's Consolidated Fund either). (5) Parliament may formulate principles for determining place of supply and when a supply counts as inter-State.
Added by the 101st Amendment (2016), this is the constitutional foundation for the Integrated GST (IGST) mechanism - a single tax on goods/services moving between states, collected once by the Union and then split between the Union and the relevant states according to rules the GST Council recommends and Parliament enacts.
This is why, when you buy something shipped from another state under India's GST system, IGST is charged (rather than separate state taxes from each state involved), with the revenue then split between the Union and the states according to this article's framework.