Full physical source page · unreviewed extraction

The Constitution of India in English 2026: page 195

The Constitution of India in English 2026, India Code delivered snapshot ed1820c0a1100c2c, physical page 195, typed edition 223d395df4de00897c78a4c0a752b32348d86f7c4f7013254fd4e03da46ceca0. Unreviewed extraction.

Source: official India Code PDF · catalog record. Fetched 2026-10-19T23:32:36Z. SHA-256 ed1820c0a1100c2c6aa8ece835a8c8a60f996ae7eba30cc1798233683c66cfba.

Legal currency, territorial applicability and extraction fidelity are unverified. Catalog checksum/size differs from the delivered PDF; both identities are retained. Articles, Schedule/appendix material and source footnotes share these physical pages. Compare the full original image.

Source cover/preface date: 10th September, 2026. Preface amendment statement: Constitution (One Hundred and Sixth Amendment) Act, 2023. Embedded PDF title: Constitution of India_ 20 MAY 2026 (final).pdf. These are distinct source labels, not currentness or commencement approval.

Retained layout text

164                    THE CONSTITUTION OF INDIA
                  (Part XII.—Finance, Property, Contracts and Suits)

shall be paid into the public account of India or the public account of State, as
the case may be.
       285. Exemption of property of the Union from State taxation.—(1)
The property of the Union shall, save in so far as Parliament may by law
otherwise provide, be exempt from all taxes imposed by a State or by any
authority within a State.
       (2) Nothing in clause (1) shall, until Parliament by law otherwise
provides, prevent any authority within a State from levying any tax on any
property of the Union to which such property was immediately before the
commencement of this Constitution liable or treated as liable, so long as that
tax continues to be levied in that State.
       286. Restrictions as to imposition of tax on the sale or purchase of
                                                        e
goods.—(1) No law of a State shall impose, or authorise the imposition of, a
                                                   od
tax on 1[the supply of goods or of services or both, where such supply takes
place]—                                       aC
               (a) outside the State; or
                                          di
               (b) in the course of the import of the 2[goods or services or both]
                                       In
       into, or export of the 2[goods or services or both] out of, the territory of
       India.
       3
         [*                          *                    *                     *]
       4
         [(2) Parliament may by law formulate principles for determining when a
5
  [supply of goods or of services or both] in any of the ways mentioned in
clause (1).
       6
         [(3) *                     *                     *                    *]
        287. Exemption from taxes on electricity.—Save in so far as
Parliament may by law otherwise provide, no law of a State shall impose, or
authorise the imposition of, a tax on the consumption or sale of electricity


1. Subs. by the Constitution (One Hundred and First Amendment) Act, 2016, s. 13, (i)(A)
    for "the sale or purchase of goods where such sale or purchase takes place"
    (w.e.f. 16-9-2016).
2. Subs. by s. 13 (i)(B), ibid., for "goods" (w.e.f. 16-9-2016).
3. Explanation to cl. (1) omitted by the Constitution (Sixth Amendment) Act, 1956, s. 4
   (w.e.f. 11-9-1956).
4. Subs. by s.4, ibid., for cls. (2) and (3) (w.e.f. 11-9-1956).
5. Subs. by the Constitution (One Hundred and First Amendment) Act, 2016, s. 13(ii),
    for "sale or purchase of goods takes place" (w.e.f. 16-9-2016).
6. Cl. (3) omitted by s. 13 (iii), ibid. (w.e.f. 16-9-2016).

Compare original page image