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THE CONSTITUTION, MADE UNDERSTANDABLE

Article 270
Taxes levied and distributed between the Union and the States

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Source edition: as on 1 May 2026. Omitted and struck-down reference entries remain labelled. Open the authoritative PDF ↗

Article 270 / Part XII

Taxes levied and distributed between the Union and the States

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Plain languageOfficial textPurpose & sources
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THE PLAIN-LANGUAGE GUIDE

What does this mean?

Specified Union taxes are distributed between the Union and States through the constitutional and prescribed arrangements. Exclusions and the separate GST provisions matter to the shareable pool.

Taxes, government funds, financial sharing, property, borrowing, contracts and legal proceedings.

PURPOSE & CONTEXT

Why is this provision here?

Public finance needs rules identifying lawful revenues, financial responsibility and government-to-government arrangements. This provision sets the particular allocation, safeguard or procedure described above.

Historical evidence

This Article number belongs to the original constitutional framework, but its present wording may include later amendments or substitutions. A provision-specific original Assembly debate has not been verified here. The explanation of function above is editorial inference from the text, not an attributed single motive of the framers. The original draft-making archive is a research resource, not proof of a particular historical reason. The later amendment records linked below document changes affecting this Article; their Bill statements explain those proposals, not necessarily every original clause or the complete present legal outcome.

The explanation of purpose is an editorial reading of the provision. A drafting motive is attributed only where a linked historical source supports it.

Limits, exceptions & reading carefully

Educational summary of the linked source text. Exceptions, provisos, implementing laws and applicable judgments must be read before applying it to a real case.

Amendment references
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Read the official constitutional text
[270. Taxes levied and distributed between the Union and the States.—(1) All taxes and duties referred to in the Union List, except the duties and taxes referred to in [articles 268, 269 and 269A], respectively, surcharge on taxes and duties referred to in article 271 and any cess levied for specific purposes under any law made by Parliament shall be levied and collected by the Government of India and shall be distributed between the Union and the States in the manner provided in clause (2). [(1A) The tax collected by the Union under clause (1) of article 246A shall also be distributed between the Union and the States in the manner provided in clause (2). (1B) The tax levied and collected by the Union under clause (2) of article 246A and article 269A, which has been used for payment of the tax levied by the Union under clause (1) of article 246A, and the amount apportioned to the Union under clause (1) of article 269A, shall also be distributed between the Union and the States in the manner provided in clause (2).] (2) Such percentage, as may be prescribed, of the net proceeds of any such tax or duty in any financial year shall not form part of the Consolidated Fund of India, but shall be assigned to the States within which that tax or duty is leviable in that year, and shall be distributed among those States in such manner and from such time as may be prescribed in the manner provided in clause (3). (3) In this article, "prescribed" means, — (i) until a Finance Commission has been constituted, prescribed by the President by order, and (ii) after a Finance Commission has been constituted, prescribed by the President by order after considering the recommendations of the Finance Commission.]
Source-page notes · may concern neighbouring Articles

1. Subs. by the Constitution (Eightieth Amendment) Act, 2000, s. 3, for art. 270 (w.e.f. 1-4-1996). 2. Subs. by the Constitution (Eighty-eighth Amendment) Act, 2003, s. 3, for “articles 268 and 269” (not enforced) and further subs. by the Constitution (One Hundred and First Amendment) Act, 2016, s. 10, for “arts. 268, 268A and 269” (w.e.f. 16-9-2016). 3. Ins. by s. 10, ibid. (w.e.f. 16-9-2016).

1. Ins. by the Constitution (One Hundred and First Amendment) Act, 2016, s. 11 (w.e.f. 16-9-2016). 2. Subs. by the Orissa (Alteration of Name) Act, 2011 (15 of 2011), s. 5, for "Orissa" (w.e.f. 1-11-2011).

Extracted from the Legislative Department’s May 2026 edition. Page footnotes may refer to neighbouring provisions; check their markers in the PDF. Inclusion in this edition does not by itself establish commencement or judicial effect.