Articles of constitution on taxes and their distribution

Q.  Which of the following are mentioned specifically in articles of the constitution?

1) Taxes levied and collected by the Union but assigned to the states
2) Taxes Levied and Collected by the Centre but Distributed between the Centre and the States
3) Taxes Levied and Collected and Retained by the States
- Published on 05 Aug 16

a. 1, 3
b. 2, 3
c. 1, 2
d. All of the above

ANSWER: 1, 2
 
  • 268. Duties levied by the Union but collected and appropriated by the states.
  • 268A. Service tax levied by Union and collected and appropriated by the Union and the states (will be omitted due to GST amendment)
  • 269. Taxes levied and collected by the Union but assigned to the states
  • 270. Taxes Levied and Collected by the Centre but Distributed between the Centre and the States
  • 271. Surcharge on certain duties and taxes for purposes of the Union
  • 272. Taxes which are levied and collected by the Union and may be distributed between the Union and the states (Repealed).
  • Taxes Levied and Collected and Retained by the States – it is not directly mentioned as a separate article. It is inferred from the list of 20 entries in the State List of Seventh Schedule.

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