The correct answer is Article 269 A. Explanation & Key Takeaways: • Article 269A was introduced under the Constitution of India by the 101st Constitutional Amendment Act, 2016 to implement the Goods and Services Tax (GST) regime. • This article allows both the Central Government and the State Governments to levy and collect GST on inter-state trade or commerce. • The revenues collected under GST on inter-state trade are shared between the Centre and the states based on a formula prescribed by the Goods and Services Tax Council. • It provides the framework for Integrated GST (IGST), which is levied on inter-state transactions and imports. Related Concepts: • Article 266 • Deals with Consolidated Fund of India and allocation of receipts and expenditures. • Forms the basis for government accounting and financial management. • Article 268A • Related to levy and collection of duties of excise on certain goods levied by the Union but collected by the states. • Article 271A • Does not exist; sometimes confused with Articles 271 and 271A, which deal with taxation of certain goods and cess but not directly GST.