Article 271 Surcharge On Certain Duties And Taxes For Purposes of The Union

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Article 271: Surcharge on certain duties and taxes for purposes of the Union

Notwithstanding anything in articles 269 and article 270, Parliament may at any time increase any of the duties or taxes referred to in those articles 1except 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. Inserted by the 101st Constitutional Amendment Act, 2016, s. 11 (w.e.f. 16-9-2016).

Article 272: [Taxes which are levied and collected by the Union and may be distributed between the Union and the States.].–Omitted by the Constitution (Eightieth Amendment) Act, 2000, s. 4 (w.e.f. 9-6-2000).

-Text in Constitution

Article 271 of the Indian constitution Surcharge On Certain Duties And Taxes For Purposes of The Union

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