WritingLaw (Page 121)

267. Contingency Fund. (1) Parliament may by law establish a Contingency Fund in the nature of an imprest to be entitled “the Contingency Fund ofRead More →

Distribution of Revenues between the Union and the States 268. Duties levied by the Union but collected and appropriated by the States. (1) Such stampRead More →

268A. Service tax levied by Union and collected and appropriated by the Union and the States. 268A Omitted in 2016 by 101st Amendment Act. ReadRead More →

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 →