---
title: "Article 269A IGST Apportionment Explained | Model Diplomat"
description: "Article 269A IGST apportionment splits inter-state GST between the Union and consuming states, unlike Article 270's tax devolution. Key for UPSC GS2 polity."
url: "https://modeldiplomat.com/learn/glossary/article-269a-igst-apportionment"
---

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Model Diplomat Research Team · Last reviewed June 22, 2026

TL;DR

- Article 269A of the Indian Constitution governs the levy and apportionment of Integrated Goods and Services Tax on inter-state supplies between the Union and the states.
- How does Article 269A differ from Article 270 in distributing GST revenue?
- Why does Article 269A treat imports as inter-state supplies?
- Are GST Council recommendations binding under Article 269A?
- What law actually carries out the apportionment that Article 269A authorises?

[Civil Service & Diplomatic Exams](https://modeldiplomat.com/learn/civil-services/glossary)Updated June 22, 2026

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Example

In the Union of India v. Mohit Minerals case decided in May 2022, the Supreme Court interpreted Article 269A while holding that GST Council recommendations are not binding on Parliament or state legislatures.

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