Article 269A of Constitution of India – Levy and collection of goods and services tax in course of Inter-State trade or commerce

Article 269A of Constitution of India deals with a cornerstone of the Goods and Services Tax (GST) framework, revolutionized India’s tax structure by introducing a uniform tax regime. This pivotal amendment aimed to streamline the complex web of taxes, eliminate the cascading effect, and enhance the efficiency of tax collection, fostering a more integrated and…

Article 275 of Constitution of India – Grants from the Union to certain States

Article 275 of Constitution of India deals with Grants from the Union to certain States Original Text of Article 275 of Constitution of India (1) Such sums as Parliament may by law provide shall be charged on the Consolidated Fund of India in each year as grants-in-aid of the revenues of such States as Parliament…

Article 279A of Constitution of India – Goods and Services Tax Council

Article 279A of Constitution of India deals with Goods and Services Tax Council Original Text of Article 279A of Constitution of India (1) The President shall, within sixty days from the date of commencement of the Constitution (One Hundred and First Amendment) Act, 2016, by order, constitute a Council to be called the Goods and…

Article 280 of Constitution of India – Finance Commission of India

Article 280 of Constitution of India deals with establishes the Finance Commission of India. This provision mandates the President to constitute a Finance Commission every five years or at such earlier time as deemed necessary. The commission’s primary role is to recommend the distribution of net proceeds of taxes between the Union and the States, ensuring…

Article 323A of Indian Constitution: Administrative tribunals

Article 323A of Indian Constitution Original Text: (1) Parliament may, by law, provide for the adjudication or trial by administrative tribunals of disputes and complaints with respect to recruitment and conditions of service of persons appointed to public services and posts in connection with the affairs of the Union or of any State or of…

Article 356 of Indian Constitution: Provisions in case of failure of constitutional machinery in States

Article 356 of Indian Constitution Original Text: (1) If the President, on receipt of a report from the Governor 2*** of a State or otherwise, is satisfied that a situation has arisen in which the Government of the State cannot be carried on in accordance with the provisions of this Constitution, the President may by…

Article 360 of Indian Constitution: Provisions as to Financial Emergency

Article 360 of Indian Constitution | Financial Emergency Article Intro: Article 360 of Indian Constitution is a safeguard against financial crises, empowering the President to declare a financial emergency when India’s economic stability is threatened. This provision, never invoked yet, underscores the government’s capability to enforce austerity and manage financial governance during dire economic conditions. It…

Article 270 of Constitution of India – Taxes levied and distributed between the Union and the States.

Article 270 of Constitution of India deals with Taxes levied and distributed between the Union and the States. Original Text of Article 270 of Constitution of India (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…