Surcharge on specified taxes: Parliament may impose surcharges for Union purposes with proceeds to the Consolidated Fund. Parliament may impose a surcharge on duties and taxes otherwise governed by the Constitution for Union purposes, and the whole proceeds of any such ... Summary
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Surcharge on specified taxes: Parliament may impose surcharges for Union purposes with proceeds to the Consolidated Fund.
Parliament may impose a surcharge on duties and taxes otherwise governed by the Constitution for Union purposes, and the whole proceeds of any such surcharge shall form part of the Consolidated Fund of India; the goods and services tax is excluded from this power.
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