CENTRE-STATE FINANCIAL RELATIONS

264. Interpretation

265. Taxes not to be imposed save by authority of law

266. Consolidated Funds and public accounts of India and of the states

267. Contingency Fund

268. Duties levied by the Union but collected and appropriated by the states

268A. Service tax levied by Union and collected and appropriated by the Union and the states (Repealed)

269. Taxes levied and collected by the Union but assigned to the states

269A. Levy and collection of goods and services tax in course of inter-state trade or commerce

270. Taxes levied and distributed between the Union and the states

271. Surcharge on certain duties and taxes for purposes of the Union

272. Taxes which are levied and collected by the Union and may be distributed between the Union and the States (Repealed)

273. Grants in lieu of export duty on jute and jute products

274. Prior recommendation of president required to bills affecting taxation in which states are interested

275. Grants from the Union to certain states

276. Taxes on professions, trades, callings and

283. Custody, etc., of consolidated funds, contingency funds and moneys credited to the public accounts

284. Custody of suitors” deposits and other moneys received by public servants and courts

285. Exemption of property of the Union from state taxation

286. Restrictions as to imposition of tax on the sale or purchase of goods

287. Exemption from taxes on electricity

288. Exemption from taxation by states in respect of water or electricity in certain cases

289. Exemption of property and income of a state from Union taxation

290. Adjustment in respect of certain expenses and pensions

290A. Annual payment to certain devaswom funds

291. Privy purse sums of Rulers (Repealed)

292. Borrowing by the Government of India

293. Borrowing by states