- Article 270 mandates that all taxes in the Union List, except certain duties and taxes (like those under Articles 268, 269, 269A) and surcharges (under Article 271) and cesses levied for specific purposes, shall be levied and collected by the Union but their proceeds shall be distributed between the Union and the States. - The distribution formula is determined by the Parliament on the recommendation of the Finance Commission.
Under which Article of the Constitution of India, Taxes are levied and collected by the centre but distributed between the centre and the States ?
Asked in JPSC CS Prelims 2016 · Topic: The Centre-State Relations (Financial Relations: Allocation of Revenue, Taxation Powers, and Grants-in-Aid)
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