Articles 264 - 291 on Finance (Articles 264 - 267 - General; Articles 268 - 281 - Distribution of Revenues between the Union and the States; Articles 282 - 291 - Miscellaneous Financial Provisions )
A-264. Interpretation.
A-265. Taxes not to be imposed save to be by authority of law.
A-266. Consolidated Funds and public accounts of India and of the States.
A-267. Contingency Fund.
A-268. Duties levied by the Union but collected and appropriated by the States.
A-268A . Omitted.
A-269. Taxes levied and collected by the Union but assigned to the States.
A-269A . Levy and collection of goods and services tax in course of inter-State trade or commerce
A-270. Taxes levied and distributed between the Union and the States
A-271. Surcharge on certain duties and taxes for purposes of the Union.
A-272 - Omitted.
A-273. Grants in lieu of export duty on jute and jute products.
A-274. Prior recommendation of President required to Bills affecting taxation in which States are interested.
A-275. Grants from the Union to certain States.
A-276. Taxes on professions, trades, callings and employments.
A-277. Savings.
A-278 - Omitted.
A-279 - Calculation of “net proceeds”, etc.
A-279A. Goods and Services Tax Council.
A-280. Finance Commission.
A-281. Recommendations of the Finance Commission.
A-282. Expenditure defrayable by the Union or a State out of its revenues.
A-283. Custody, etc., of Consolidated Funds, Contingency Funds and moneys credited to the public accounts
A-284. Custody of suitors’ deposits and other moneys received by public servants and courts.
A-285. Exemption of property of the Union from State taxation.
A-286. Restrictions as to imposition of tax on the sale or purchase of goods.
A-287. Exemption from taxes on electricity.
A-288. Exemption from taxation by States in respect of water or electricity in certain cases.
A-289. Exemption of property and income of a State from Union taxation.
A-290. Adjustment in respect of certain expenses and pensions.
A-290A.. Annual payment to certain Devaswom Funds.