Article 269: Taxes levied and collected by the Union but assigned to the States

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) Taxes on the sale or purchase of goods and taxes on the consignment of goods shall be levied and collected by the Government of India but shall be assigned and shall be deemed to have been assigned to the States on or after the 1st day of April, 1996 in the manner provided in clause (2).

Where this provision sits

Act	The Constitution of India
Article	269
Marginal note	Taxes levied and collected by the Union but assigned to the States
Jurisdiction	Central
Status	In force as published by the source
Judgments citing it	6

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