WritingLaw (Page 116)

269. Taxes levied and collected by the Union but assigned to the States. (1) Taxes on the sale or purchase of goods and taxes onRead More →

Article 269A of Constitution. Levy and collection of goods and services tax in course of Inter-State trade or commerce. Inserted by 101st Amendment Act inRead More →

270. Taxes levied and distributed between the Union and the States. (1) All taxes and duties referred to in the Union List, except the dutiesRead More →

271. Surcharge on certain duties and taxes for purposes of the Union. Notwithstanding anything in articles 269 and 270, Parliament may at any time increaseRead More →

272. [Taxes which are levied and collected by the Union and may be distributed between the Union and the States.] Rep. by the Constitution (EightiethRead More →

273. Grants in lieu of export duty on jute and jute products. (1) There shall be charged on the Consolidated Fund of India in eachRead More →

274. Prior recommendation of President required to Bills affecting taxation in which States are interested. (1) No Bill or amendment which imposes or varies anyRead More →

275. Grants from the Union to certain States. (1) Such sums as Parliament may by law provide shall be charged on the Consolidated Fund ofRead More →

276. Taxes on professions, trades, callings and employments. (1) Notwithstanding anything in article 246, no law of the Legislature of a State relating to taxesRead More →

277. Savings. Any taxes, duties, cesses or fees which, immediately before the commencement of this Constitution, were being lawfully levied by the Government of anyRead More →

278. [Agreement with States in Part B of the First Schedule with regard to certain financial matters.] Rep. by the Constitution (Seventh Amendment) Act, 1956,Read More →

279. Calculation of “net proceeds”, etc. (1) In the foregoing provisions of this Chapter, “net proceeds” means in relation to any tax or duty theRead More →

279A. Goods and Services Tax Council. [1. Ins. by the Constitution (One Hundred and First Amendment) Act, 2016, s. 12 (w.e.f. 12-9-2016)] Here is theRead More →

280. Finance Commission. (1) The President shall, within two years from the commencement of this Constitution and thereafter at the expiration of every fifth yearRead More →

281. Recommendations of the Finance Commission. The President shall cause every recommendation made by the Finance Commission under the provisions of this Constitution together withRead More →

Miscellaneous Financial Provisions 282. Expenditure defrayable by the Union or a State out of its revenues. The Union or a State may make any grantsRead More →