Constitution Section 271 — Surcharge on certain duties and taxes for purposes of the Union

Part XII — FINANCE, PROPERTY, CONTRACTS AND SUITS — General

Constitutional

Summary

Parliament has the power to add an extra charge, called a surcharge, on top of certain duties and taxes mentioned in articles 269 and 270, but this does not apply to the goods and services tax under article 246A. This surcharge can be imposed at any time for the purposes of the Union. All money collected from this surcharge must go into the Consolidated Fund of India.

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.