Surcharge power restricted: Parliament may levy surcharges on specified Union taxes, excluding goods and services tax. Article 271 was amended to exclude the goods and services tax under article 246A from Parliament's power to impose a surcharge on the duties and taxes ... Summary
Surcharge power restricted: Parliament may levy surcharges on specified Union taxes, excluding goods and services tax.
Article 271 was amended to exclude the goods and services tax under article 246A from Parliament's power to impose a surcharge on the duties and taxes referred to in articles 269 and 270; surcharges on the specified duties or taxes continue to form part of the Consolidated Fund of India.
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