Constitution of India Article 286 : Restrictions as to imposition of tax on the sale or purchase of goods : (1) No law of a State shall impose, or authorise the imposition of, a tax on 1.[the supply of goods or of services or both,…
Constitution of India Article 285 : Exemption of property of the Union from State taxation : (1) The property of the Union shall, save in so far as Parliament may by law otherwise provide, be exempt from all taxes imposed by a State or by…
Constitution of India Article 284 : Custody of suitors deposits and other moneys received by public servants and courts : All moneys received by or deposited with— (a) any officer employed in connection with the affairs of the Union or of a State in his…
Constitution of India Article 283 : Custody, etc., of Consolidated Funds, Contingency Funds and moneys credited to the public accounts : (1) The custody of the Consolidated Fund of India and the Contingency Fund of India, the payment of moneys into such Funds, the withdrawal…
Constitution of India Miscellaneous Financial Provisions : Article 282 : Expenditure defrayable by the Union or a State out of its revenues : The Union or a State may make any grants for any public purpose, notwithstanding that the purpose is not one with respect…
Constitution of India Article 281 : Recommendations of the Finance Commission : The President shall cause every recommendation made by the Finance Commission under the provisions of this Constitution together with an explanatory memorandum as to the action taken thereon to be laid before each…
Constitution of India Article 280 : Finance Commission : (1) The President shall, within two years from the commencement of this Constitution and thereafter at the expiration of every fifth year or at such earlier time as the President considers necessary, by order constitute a…
Constitution of India Article 279A : 1.[Goods and Services Tax Council : (1) The President shall, within sixty days from the date of commencement of the Constitution (One Hundred and First Amendment) Act, 2016, by order, constitute a Council to be called the Goods and…
Constitution of India Article 279 : Calculation of net proceeds, etc : (1) In the foregoing provisions of this Chapter, "net proceeds" means in relation to any tax or duty the proceeds thereof reduced by the cost of collection, and for the purposes of those…
Constitution of India Article 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, s. 29 and Sch. (w.e.f. 1-11-1956). भारत का संविधान अनुच्छेद २७८ : (कुछ वित्तीय…
Constitution of India Article 277 : Savings : Any taxes, duties, cesses or fees which, immediately before the commencement of this Constitution, were being lawfully levied by the Government of any State or by any municipality or other local authority or body for the purposes…
Constitution of India Article 276 : Taxes on professions, trades, callings and employments : (1) Notwithstanding anything in article 246, no law of the Legislature of a State relating to taxes for the benefit of the State or of a municipality, district board, local board…
Constitution of India Article 275 : Grants from the Union to certain States : (1) Such sums as Parliament may by law provide shall be charged on the Consolidated Fund of India in each year as grants-in-aid of the revenues of such States as Parliament…
Constitution of India Article 274 : Prior recommendation of President required to Bills affecting taxation in which States are interested : (1) No Bill or amendment which imposes or varies any tax or duty in which States are interested, or which varies the meaning of…
Constitution of India Article 273 : Grants in lieu of export duty on jute and jute products : (1) There shall be charged on the Consolidated Fund of India in each year as grants-in-aid of the revenues of the States of Assam, Bihar, 1.[Odisha] and…
Constitution of India Article 272 : [Taxes which are levied and collected by the Union and may be distributed between the Union and the States.] : Rep. by the Constitution (Eightieth Amendment) Act, 2000,s. 4.(w.e.f. 9-6-2000). भारत का संविधान अनुच्छेद २७२ : (कर जो संघ…
Constitution of India Article 271 : Surcharge on certain duties and taxes for purposes of the Union : Notwithstanding anything in articles 269 and 270, Parliament may at any time increase any of the duties or taxes referred to in those articles 1.[except the goods…
Constitution of India Article 270 : 1[Taxes levied and distributed between the Union and the States : (1) All taxes and duties referred to in the Union List, except the duties and taxes referred to in articles 2.[268, 269 and 269A], respectively, surcharge on taxes…
Constitution of India Article 269A : 1.[Levy and collection of goods and services tax in course of inter-State trade or commerce : (1) Goods and services tax on supplies in the course of inter-State trade or commerce shall be levied and collected by the Government…
Constitution of India Article 269 : Taxes levied and collected by the Union but assigned to the States : 1.[(1) Taxes on the sale or purchase of goods and taxes on the consignment of goods 2.[except as provided in article 269A] shall be levied and…