Union-State relations and emergency provisions (Parts XI to XIII, XVIII)
Financial relations: taxes, grants and GST Council
Practise 1 PYQConcepts to cover
- Levied, collected, assigned, shared and surcharge (Art. 268-271)
- Inter-State GST and the GST Council (Art. 269A, 279A)
- Statutory grants (Art. 275) and discretionary grants (Art. 282)
- Prior recommendation of the President for Bills affecting State taxation (Art. 274)
- Taxes on professions and the ceiling (Art. 276)
- Borrowing by the Union and the States (Art. 292-293)
- Mutual exemption of Union and State property from taxation (Art. 285, 289)
Where to study
The Constitution of India
- Art. 268-279A
- Art. 282
- Art. 268-271
- Art. 269A
- Art. 279A
- Art. 275
- Art. 274
- Art. 276
- Art. 292-293
- Art. 285
- Art. 289
Indian Polity · M. Laxmikanth
- ch. 14 Financial Relations