PART XII (FINANCE, PROPERTY, CONTRACTS AND SUITS) >> CHAPTER I. FINANCE >> Distribution of Revenues between the Union and the States
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 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.
- [1] Ins. by the Constitution (One Hundred and First Amendment) Act, 2016, s. 11 (w.e.f. 16-9-2016).