Which of the following statements about Article 270 of the Indian Constitution are accurate?

1. It regulates tax distribution between the Union and States, including Goods and Services Tax (GST) proceeds.
2. After the 101st Constitutional Amendment, it incorporates Union taxes and GST revenue sharing.
3. The distribution of GST Compensation Cess falls under Article 270.

Question

Which of the following statements about Article 270 of the Indian Constitution are accurate?

1. It regulates tax distribution between the Union and States, including Goods and Services Tax (GST) proceeds.
2. After the 101st Constitutional Amendment, it incorporates Union taxes and GST revenue sharing.
3. The distribution of GST Compensation Cess falls under Article 270.

Accepted Answer

**Solution:**

1. **Article 270** of the Indian Constitution deals with the distribution of certain Union taxes between the Union and the States. It includes taxes like excise duties and income tax but originally did not explicitly cover GST proceeds.

2. The **101st Constitutional Amendment** introduced GST and modified the tax structure. Post this amendment, Article 270 was interpreted to include the distribution of Union taxes and GST revenue sharing between the Union and States.

3. However, the **GST Compensation Cess** is governed separately under Article 279A and related GST laws, not under Article 270.

Therefore, statements 1 and 2 are accurate, while statement 3 is incorrect.

**Answer:** 1 and 2 only

Answer

Answer

Answer