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Constitution of India part xii

  • Article 264: Interpretation.
  • Article 265: Taxes not to be imposed save by authority of law.
  • Article 266: Consolidated Funds and public accounts of India and of the States.
  • Article 267: Contingency Fund.
  • Article 268: Duties levied by the Union but collected and appropriated by the States.
  • Article 268A: Service tax levied by Union and collected and appropriated by the Union and the States.
  • Article 269: Taxes levied and collected by the Union but assigned to the States.
  • Article 269A: Levy and collection of Goods and Services Tax (GST) in the course of inter-State trade or commerce.
  • Article 270: Taxes levied and distributed between the Union and the States.
  • Article 271: Surcharge on certain duties and taxes for the purposes of the Union.
  • Article 272: Power of the President to modify distribution of revenues.
  • Article 273: Grants in lieu of export duty on jute and jute products.
  • Article 274: Taxes on professions, trades, callings and employments.
  • Article 275: Grants from the Union to certain States.
  • Article 276: Taxes on professions, trades, callings and employments.
  • Article 277: Savings.
  • Article 278: Agreement between States in the implementation of inter-State river water disputes.
  • Article 279: Calculation of “net proceeds,” etc.
  • Article 280: Finance Commission.
  • Article 281: Recommendations of the Finance Commission.
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