Which one of the following statements is incorrect?

Parliament has exclusive power to make laws with respect to goods and services tax where the supply of goods, or of services, or both takes place in the course of inter-State trade or commerce.

The tax collected by the Union under Clause (1) of Article 246A shall not be distributed between the Union and the States.

The Goods and Services Tax Council has power to establish a mechanism to adjudicate any dispute between the Government of India and one or more States.

Article 279-A is an entrenched provision under Article 368 of the Constitution of India.