Part XII · Distribution of Revenues between the Union and the States
Article 271 Surcharge on certain duties and taxes for purposes of the Union.
In force
This article lets Parliament add a surcharge. Parliament may increase any duty or tax of articles 269 and 270 by a surcharge for Union purposes. The surcharge goes to the Union. This is the Union's own margin on the shared field.
- 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.
What it means
Plain words summary of the article above. Not legal advice.
This article lets Parliament add a surcharge. Parliament may increase any duty or tax of articles 269 and 270 by a surcharge for Union purposes. The surcharge goes to the Union. This is the Union's own margin on the shared field.