Constitution 271 — Surcharge on certain duties and taxes for purposes of the Union

The Constitution of India, 1950

Statutory text

Notwithstanding anything in articles 269 and 270, Parliament may at
any time increase any of the duties or taxes referred to in those articles except
the goods and services tax under article 246A, by a surcharge for purposes of
the Union and the whole proceeds of any such surcharge shall form part of the
Consolidated Fund of India.
[272. Taxes which are levied and collected by the Union and may be
distributed between the Union and the States..—Omitted by the Constitution
(Eightieth Amendment) Act, 2000, s. 4. (w.e.f. 9-6-2000).

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