Constitution of India
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Part

Part XII (Art. 264 to 300A)

42 articles

  1. Article 264 Interpretation [264. In this Part, "Finance Commission" means a Finance Commissi…
  2. Article 265 Taxes not to be imposed save by authority of law 265. No tax shall be levied or …
  3. Article 266 Consolidated Funds and public accounts of India and of the States 266. (1) Subje…
  4. Article 267 Contingency Fund 267. (1) Parliament may by law establish a Contingency Fund in …
  5. Article 268 Duties levied by the Union but collected and appropriated by the States 268. (1)…
  6. Article 268A Service tax levied by Union and collected and appropriated by the Union and the …
  7. Article 269 Taxes levied and collected by the Union but assigned to the States 269. [(1) Tax…
  8. Article 269A Levy and collection of goods and services tax in course of inter-State trade or …
  9. Article 270 Taxes levied and distributed between the Union and the States [270. (1) All taxe…
  10. Article 271 Surcharge on certain duties and taxes for purposes of the Union 271. Notwithstan…
  11. Article 272 [Repealed.] 272. [Taxes which are levied and collected by the Union and may be d…
  12. Article 273 Grants in lieu of export duty on jute and jute products 273. (1) There shall be …
  13. Article 274 Prior recommendation of President required to Bills affecting taxation in which …
  14. Article 275 Grants from the Union to certain States 275. (1) Such sums as Parliament may by …
  15. Article 276 Taxes on professions, trades, callings and employments 276. (1) Notwithstanding …
  16. Article 278 Savings 278. [Agreement with States in Part B of the First Schedule with regard …
  17. Article 278 [Repealed.] 278. [Agreement with States in Part B of the First Schedule with reg…
  18. Article 279 Calculation of “net proceeds”, etc. 279. (1) In the foregoing provisions of this…
  19. Article 279A Goods and Services Tax Council. [279A. (1) The President shall, within sixty day…
  20. Article 280 Finance Commission 280. (1) The President shall, within two years from the comme…
  21. Article 281 Recommendations of the Finance Commission 281. The President shall cause every r…
  22. Article 282 Expenditure defrayable by the Union or a State out of its revenues 282. The Unio…
  23. Article 283 Custody, etc., of Consolidated Funds, Contingency Funds and moneys credited to t…
  24. Article 284 Custody of suitors’ deposits and other moneys received by public servants and co…
  25. Article 285 Exemption of property of the Union from State taxation 285. (1) The property of …
  26. Article 286 Restrictions as to imposition of tax on the sale or purchase of goods 286. (1) N…
  27. Article 287 Exemption from taxes on electricity 287. Save in so far as Parliament may by law…
  28. Article 288 Exemption from taxation by States in respect of water or electricity in certain …
  29. Article 289 Exemption of property and income of a State from Union taxation 289. (1) The pro…
  30. Article 290 Adjustment in respect of certain expenses and pensions 290. Where under the prov…
  31. Article 290A Annual payment to certain Devaswom Funds [290A. A sum of forty-six lakhs and fif…
  32. Article 291 [Repealed.] 291. [Privy purse sums of Rulers.] Rep. by the Constitution (Twenty-…
  33. Article 292 Borrowing by the Government of India 292. The executive power of the Union exten…
  34. Article 293 Borrowing by States 293. (1) Subject to the provisions of this article, the exec…
  35. Article 294 Succession to property, assets, rights, liabilities and obligations in certain c…
  36. Article 295 Succession to property, assets, rights, liabilities and obligations in other cas…
  37. Article 296 Property accruing by escheat or lapse or as bona vacantia 296. Subject as herein…
  38. Article 297 Things of value within territorial waters or continental shelf and resources of …
  39. Article 298 Power to carry on trade, etc. [298. The executive power of the Union and of each…
  40. Article 299 Contracts 299. (1) All contracts made in the exercise of the executive power of …
  41. Article 300 Suits and proceedings 300. (1) The Government of India may sue or be sued by the…
  42. Article 300A Persons not to be deprived of property save by authority of law [300A. No person…
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