Article 271 of Constitution of India – Surcharge on certain duties and taxes for purposes of the Union
Article 271 of Constitution of India deals with Surcharge on certain duties and taxes for purposes of the Union
Original Text of Article 271 of Constitution of India
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.
Questions related to Article 271 of Constitution of India
According to Indian Kanoon, Article 271 of the Indian Constitution empowers Parliament to increase any duty or tax mentioned in Articles 269 and 270 by imposing a surcharge for the purposes of the Union.
Article 271 is important among the Articles of Indian Constitution because it gives the Centre additional financial powers to raise revenue through surcharges, thereby enhancing the Union’s ability to fund national priorities under the Constitution of India.
No, as per Article 271 of the Indian Constitution, the surcharge levied by the Centre does not form part of the divisible pool and is retained entirely by the Union Government, according to Indian Kanoon.
Article 271 of the Constitution of India allows the Centre to generate exclusive revenue through surcharges, giving it more fiscal strength without sharing it with States, which reflects a unitary tilt in India’s otherwise federal taxation system.
You can read the detailed legal version of Article 271 on Indian Kanoon. For a simplified explanation suited for UPSC aspirants, refer to the summary on 99notes.in under the section on Articles of Indian Constitution.
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