## CONSTITUTION 270

### CONSTITUTION 270 — Taxes levied and distributed between the Union and the States
- https://unisonlegal.in/statutes/constitution/270

> 1[270. Taxes levied and distributed between the Union and the
States.-(1) All taxes and duties referred to in the Union List, except the duties
and taxes referred to in 2[articles 268, 269 and 269A], respectively, surcharge on
taxes and duties referred to in article 271 and any cess levied for specific purposes
under any law made by Parliament shall be levied and collected by
the
Government of India and shall be distributed between the Union and the States
in the manner provided in clause (2).
3[(1A) The tax collected by the Union under clause (1) of article 246A
shall also be distributed between the Union and the States in the manner provided
in clause (2).
(1B) The tax levied and collected by the Union under clause (2) of article
246A and article 269A, which has been used for payment of the tax levied by the
Union under clause (1) of article 246A, and the amount apportioned to the Union
under clause (1) of article 269A, shall also be distributed between the Union and
the States in the manner provided in clause (2).]

1. Subs. by the Constitution (Eightieth Amendment) Act, 2000, s. 3, for art. 270
(w.e.f. 1-4-1996).
2. Subs. by the Constitution (Eighty-eighth Amendment) Act, 2003, s. 3, for "articles 268
and 269" (not enforced) and further subs. by the Constitution (One Hundred and First
Amendment) Act, 2016, s. 10, for "arts. 268, 268A and 269" (w.e.f. 16-9-2016).
3. Ins. by s. 10, ibid. (w.e.f. 16-9-2016).
IndiaCode
(2) Such percentage, as may be prescribed, of the net proceeds of any such
tax or duty in any financial year shall not form part of the Consolidated Fund of
India, but shall be assigned to the States within which that tax or duty is leviable
in that year, and shall be distributed among those States in such manner and from
such time as may be prescribed in the manner provided in clause (3).
(3) In this article, "prescribed" means, -
(i) until a Finance Commission has been constituted, prescribed by
the President by order, and
(ii) after a Finance Commission has been constituted, prescribed by
the President by order after considering the recommendations of the
Finance Commission.]