## CONSTITUTION 271

### CONSTITUTION 271 — Surcharge on certain duties and taxes for purposes of the Union
- https://unisonlegal.in/statutes/constitution/271

> 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.
[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).