Article 268: Duties levied by the Union but collected and appropriated by the State

The Constitution of IndiaCentral Constitution · 1950

About this text. The article text here was extracted from the official PDF automatically and is known to be incomplete: some articles are cut short and run into the next article’s heading, and none of the twelve Schedules are present, including the Seventh Schedule. The official PDF is complete; treat it as the record.

(1) Such stamp duties and such duties of excise on medicinal and toilet preparations as are mentioned in the Union List shall be levied by the Government of India but shall be collected—

(a) in the case where such duties are leviable within any 2[Union territory], by the Government of India, and

(b) in other cases, by the States within which such duties are respectively leviable.

Where this provision sits

Act	The Constitution of India
Article	268
Marginal note	Duties levied by the Union but collected and appropriated by the State
Jurisdiction	Central
Status	In force as published by the source
Judgments citing it	1

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