Article 271

Part XII — Finance, Property, Contracts and Suits · Constitution of India

Article 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 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.

In plain wordsParliament can add a surcharge on top of certain central taxes, and the entire surcharge goes to the central government alone, with no share for states. GST is the one tax that cannot carry such a surcharge.

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