Part XII · Articles 264–300A

Finance, Property, Contracts and Suits

Taxation, GST, Finance Commission, borrowing, property rights (300A).

All PartsPart XII
  1. Art. 264Interpretation
  2. Art. 265Taxes not to be imposed save by authority of law
  3. Art. 266Consolidated Funds and public accounts of India and of the States
  4. Art. 267Contingency Fund
  5. Art. 268Duties levied by the Union but collected and appropriated by the States
  6. Art. 268AService tax levied by Union and collected and appropriated by the Union and the StatesRepealed
  7. Art. 269Taxes levied and collected by the Union but assigned to the States
  8. Art. 269ALevy and collection of GST in course of inter-State trade or commerce
  9. Art. 270Taxes levied and distributed between the Union and the States
  10. Art. 271Surcharge on certain duties and taxes for purposes of the Union
  11. Art. 272Taxes levied and collected by the Union and distributed between the Union and the StatesRepealed
  12. Art. 273Grants in lieu of export duty on jute and jute products
  13. Art. 274Prior recommendation of President required to Bills affecting taxation in which States are interested
  14. Art. 275Grants from the Union to certain States
  15. Art. 276Taxes on professions, trades, callings and employments
  16. Art. 277Savings
  17. Art. 278Agreement with States in Part B of the First ScheduleRepealed
  18. Art. 279Calculation of 'net proceeds', etc.
  19. Art. 279AGoods and Services Tax Council
  20. Art. 280Finance Commission
  21. Art. 281Recommendations of the Finance Commission
  22. Art. 282Expenditure defrayable by the Union or a State out of its revenues
  23. Art. 283Custody, etc., of Consolidated Funds, Contingency Funds and moneys credited to the public accounts
  24. Art. 284Custody of suitors' deposits and other moneys received by public servants and courts
  25. Art. 285Exemption of property of the Union from State taxation
  26. Art. 286Restrictions as to imposition of tax on the sale or purchase of goods
  27. Art. 287Exemption from taxes on electricity
  28. Art. 288Exemption from taxation by States in respect of water or electricity in certain cases
  29. Art. 289Exemption of property and income of a State from Union taxation
  30. Art. 290Adjustment in respect of certain expenses and pensions
  31. Art. 290AAnnual payment to certain Devaswom Funds
  32. Art. 291Privy purse sums of RulersRepealed
  33. Art. 292Borrowing by the Government of India
  34. Art. 293Borrowing by States
  35. Art. 294Succession to property, assets, rights, liabilities and obligations
  36. Art. 295Succession to property, assets, rights, liabilities and obligations in other cases
  37. Art. 296Property accruing by escheat or lapse or as bona vacantia
  38. Art. 297Things of value within territorial waters or continental shelf and resources of the EEZ
  39. Art. 298Power to carry on trade, etc.
  40. Art. 299Contracts
  41. Art. 300Suits and proceedings
  42. Art. 300ARight to property (persons not to be deprived of property save by authority of law)