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Constitution of India · Part XII: Finance, Property, Contracts and Suits · Distribution of Revenues between the Union and the States

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

In plain words

Despite articles 269 and 270, Parliament can at any time add a surcharge for Union purposes to the duties or taxes in those articles, except the goods and services tax under article 246A. The whole surcharge goes into the Consolidated Fund of India.

A simplified explanation, prepared with AI assistance from the official text below and checked automatically against it for numbers and cross-references. The official text is the law and prevails over this summary. Not legal advice.

Official text

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.

Source: India Code (Legislative Department), the official text of the Constitution of India. As amended up to the Constitution (One Hundred and Sixth Amendment) Act, 2023. Text as on 10 September 2026. Words in square brackets [ ] were inserted or substituted by later amending Acts, and *** marks words omitted by an amendment. The amendment footnotes are not reproduced here. Official text on India Code.

Supreme Court judgments citing the article 271