Articles 245 to 281 of the Constitution of India
Articles 245 to 281 principally cover legislative relations between the Union and the States, administrative coordination, distribution of taxation and revenues, public funds, grants, and the Finance Commission. This page provides a structured gateway to the individual constitutional provisions and related explanations.
Current constitutional position: The range now also includes important GST-era provisions inserted by the Constitution (One Hundred and First Amendment) Act, 2016, including Articles 246A, 269A and 279A. Article 246A confers special legislative power regarding goods and services tax; Article 269A addresses GST on inter-State supplies; and Article 279A establishes the GST Council.
Legislative relations: Articles 245 to 255
Part XI of the Constitution regulates relations between the Union and the States. Articles 245 and 246 deal with the territorial extent and subject-matter of laws, while Article 246A specifically addresses legislative power over GST. Articles 247 to 255 deal with additional courts, residuary legislative power, Parliament's power in specified State List situations, legislation by consent of States, treaties and international agreements, repugnancy, and procedural requirements concerning recommendations or previous sanctions.
Administrative relations: Articles 256 to 263
These provisions address the constitutional relationship between Union and State executive authorities, entrustment of functions, jurisdiction in relation to territories outside India, public acts and judicial proceedings, inter-State river-water disputes and the Inter-State Council. Article 258A, which is part of this sequence, enables a State to entrust functions to the Union with the consent of the Government of India.
Finance, taxation and public funds: Articles 264 to 281
Part XII begins with Article 264. This group includes the constitutional requirement that no tax may be levied or collected except by authority of law, provisions governing the Consolidated Funds and Public Accounts, the Contingency Fund, distribution and assignment of specified taxes and duties, grants, taxes on professions, calculation of net proceeds, the GST Council under Article 279A, the Finance Commission under Article 280, and the laying of its recommendations before Parliament under Article 281.
Articles 245 to 281: provision-wise links
What is the Power of Parliament to provide for the establishment of certain additional courts? What is Residuary powers of legislation? Article 247 and 248 of Constitution of India, 1949
What is the Power of Parliament to legislate with respect to a matter in the State List in the national interest? What is the Power of Parliament to legislate with respect to any matter in the State List if a Proclamation of Emergency is in operation? Article 249 and 250 of Constitution of India, 1949
What is the meaning Inconsistency between laws made by Parliament under Articles 249 and 250 and laws made by the Legislatures of States? What is the Power of Parliament to legislate for two or more States by consent and adoption of such legislation by any other State? Article 251 and 252 of Constitution of India, 1949
What is Legislation for giving effect to international agreements? What is the meaning Inconsistency between laws made by Parliament and laws made by the Legislatures of States? Article 253 and 254 of Constitution of India, 1949
What is the meaning of Requirements as to recommendations and previous sanctions to be regarded as matters of procedure only? Article 255 of Constitution of India, 1949
What are the Obligation of States and the Union? What is Control of the Union over States in certain cases? Article 256 and 257 of Constitution of India, 1949
What is the Power of the Union to confer powers, etc., on States in certain cases? What is the Power of the States to entrust functions to the Union? Article 258 and 258A of Constitution of India, 1949
What is the Jurisdiction of the Union in relation to territories outside India? What is Public acts, records and judicial proceedings? Article 260 and 261 of Constitution of India, 1949
What is the Adjudication of disputes relating to waters of inter-State rivers or river valleys? What are the Provisions with respect to an inter-State Council? Article 262 and 263 of Constitution of India, 1949
What is Interpretation? What is the meaning Taxes not to be imposed save by authority of law? What is Consolidated Funds and public accounts of India and of the States? Article 264, 265 and 266 of Constitution of India, 1949
What is Contingency Fund? What are the Duties levied by the Union but collected and appropriated by the States? Article 267 and 268 of Constitution of India, 1949
What are the Taxes levied and collected by the union but assigned to the States? Article 269 of Constitution of India, 1949
What are the Taxes levied and collected by the Union and distributed between the Union and the States? Article 270 of Constitution of India, 1949
What are the Surcharge on certain duties and taxes for purposes of the Union? What are the Taxes which are levied and collected by the Union and may be distributed between the Union and the States? Article 271 and 272 of Constitution of India, 1949
What are the Grants in lieu of export duty on jute and jute products? What is the meaning Prior recommendation of President required to Bills affecting taxation in which States are interested? Article 273 and 274 of Constitution of India, 1949
What are the Grants from the Union to certain States? What are the Taxes on professions, trades, callings and employments? Article 275 and 276 of Constitution of India, 1949
What are the Savings? How is the Calculation of net proceeds? Article 277 and 279 of Constitution of India, 1949
What is Finance Commission? What are the Recommendations of the Finance Commission? Article 280 and 281 of Constitution of India, 1949
Important updated provisions within this range
Article 246A - GST legislative power: This special provision gives Parliament and, subject to its terms, State Legislatures power to make laws with respect to goods and services tax. Parliament has exclusive power in relation to GST where the supply takes place in the course of inter-State trade or commerce.
Article 269A - inter-State GST: GST on supplies in the course of inter-State trade or commerce is levied and collected by the Government of India and apportioned between the Union and the States in the manner provided by Parliament by law on the recommendations of the GST Council.
Article 279A - GST Council: This provision establishes the Goods and Services Tax Council and sets out its composition, recommendation-making functions, quorum and voting framework.
Articles 280 and 281 - Finance Commission: Article 280 provides for constitution of the Finance Commission by the President and specifies its principal constitutional functions. Article 281 requires the President to cause its recommendations, together with an explanatory memorandum on action taken, to be laid before each House of Parliament.
Official constitutional resources
For the authoritative constitutional text and amendments, readers should verify the latest edition published by the Legislative Department, Ministry of Law and Justice. For Article 279A and institutional information concerning the GST Council, the official GST Council portal provides constitutional and administrative material.