Article 271
Surcharge on certain duties and taxes for purposes of the Union
271. Notwithstanding anything in articles [except the goods and services tax under article 246A,]* 269 and 270, Parliament may at any time increase any of the duties or taxes referred to in those articles 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.
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* Ins. by the Constitution (One Hundred and first) Amendment Act, 2016, s. 11
271. Notwithstanding anything in articles [except the goods and services tax under article 246A,]* 269 and 270, Parliament may at any time increase any of the duties or taxes referred to in those articles 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.
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* Ins. by the Constitution (One Hundred and first) Amendment Act, 2016, s. 11
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