Centre–State Relations

Centre–State Relations: The Constitution of India establishes a federal system of governance by distributing legislative, executive, and financial powers between the Union (Centre) and the States. While authority is divided in these spheres, the Constitution does not provide for a separate judicial system for the Union and the States. Instead, India has a single integrated judiciary, headed by the Supreme Court, which ensures uniform interpretation and enforcement of both Union and State laws.

Although the Union and the States are sovereign within their respective constitutional domains, effective governance requires close cooperation, coordination, and mutual respect. To maintain the balance of federalism and promote national unity, the Constitution lays down detailed provisions governing the relationship between the Centre and the States.

Centre–State relations under the Indian Constitution are broadly classified into three categories:

1. Legislative Relations – Distribution of law-making powers between the Union and the States.
2. Administrative Relations – Distribution of executive authority and mechanisms for administrative coordination.
3. Financial Relations – Allocation of financial resources, taxation powers, grants, and fiscal cooperation between the Union and the States.

These constitutional provisions collectively ensure the smooth functioning of India’s federal polity while preserving both national integrity and state autonomy.

Legislative Relations (Articles 245–255)

Legislative relations constitute the foundation of India’s federal system. Articles 245 to 255 of Part XI of the Constitution regulate the distribution of legislative powers between the Union and the States. In addition, several other constitutional provisions also influence Centre–State legislative relations.

Unlike a rigid federation, the Indian Constitution establishes a strong Union with a flexible federal structure. It divides legislative authority based on territory and subject matter, while also empowering Parliament to legislate on State List subjects under specified extraordinary circumstances. The Constitution further provides mechanisms through which the Union may exercise control over State legislation.

Dimensions of Legislative Relations

The legislative relationship between the Centre and the States can be studied under four broad heads:

1. Territorial Extent of Legislation
2. Distribution of Legislative Subjects
3. Parliamentary Legislation on State List Subjects
4. Centre’s Control over State Legislation

1. Territorial Extent of Central and State Legislation

The Constitution defines the territorial jurisdiction of legislative powers as follows:

(i) Parliament’s Territorial Jurisdiction

• Parliament may make laws for the whole or any part of the territory of India.
• “Territory of India” includes:
  • States
  • Union Territories
  • Any territory that may subsequently become part of India.

(ii) State Legislature’s Territorial Jurisdiction

• A State Legislature can legislate for the whole or any part of its State.
• Normally, State laws have no extra-territorial operation.
• However, a State law may have effect outside the State if there exists a sufficient territorial nexus between the State and the subject matter.

(iii) Extra-territorial Legislation by Parliament

Parliament alone possesses the power to enact extra-territorial legislation. Such laws may apply:

• Outside India’s territory; and
• To Indian citizens, property, or interests located abroad.

Constitutional Limitations

Although Parliament enjoys extensive territorial jurisdiction, certain constitutional exceptions exist:

Area	Constitutional Position
Union Territories	The President may make regulations for specified Union Territories, which have the same force as an Act of Parliament.
Scheduled Areas	The Governor may direct that an Act of Parliament shall not apply or shall apply with modifications to Scheduled Areas within a State.
Autonomous Districts of Assam	The Governor may modify or exclude the application of Parliamentary laws.
Autonomous Districts of Meghalaya, Tripura and Mizoram	Similar powers are exercised by the President under the Sixth Schedule.

2. Distribution of Legislative Subjects

The Constitution adopts a three-fold distribution of legislative powers under the Seventh Schedule.

List	Legislature	Present Number of Subjects*	Examples
Union List (List I)	Parliament	98	Defence, Foreign Affairs, Atomic Energy, Banking, Currency, Insurance, Railways, Telecommunications, Inter-State Trade
State List (List II)	State Legislatures	59	Police, Public Order, Public Health, Agriculture, Local Government, Fisheries, Markets, Prisons
Concurrent List (List III)	Parliament and State Legislatures	52	Criminal Law, Civil Procedure, Marriage, Divorce, Education, Forests, Labour Welfare, Electricity, Population Control

Note: The 42nd Constitutional Amendment Act, 1976 transferred five subjects from the State List to the Concurrent List:

• Education
• Forests
• Protection of Wild Animals and Birds
• Weights and Measures
• Administration of Justice (organisation of courts except the Supreme Court and High Courts)

Other Important Features

Union Territories

Parliament has exclusive authority to legislate for Union Territories on any subject, including matters mentioned in the State List.

Goods and Services Tax (GST)

Following the 101st Constitutional Amendment Act, 2016:

• Parliament and State Legislatures have concurrent powers to legislate on GST.
• Parliament has exclusive authority over Inter-State GST (IGST).

Residuary Powers

Any subject not mentioned in any of the three lists falls under the residuary powers, which belong exclusively to Parliament (Article 248).

Examples include:

• Digital currencies (initially)
• Cyber laws
• Emerging technologies
• Space commerce (unless specifically allocated)

Principle of Legislative Supremacy

The Constitution establishes a hierarchy among the three lists.

Conflict Between	Prevailing Authority
Union List vs State List	Union List prevails
Union List vs Concurrent List	Union List prevails
Concurrent List vs State List	Concurrent List prevails

Repugnancy (Article 254)

Where a Central law and a State law on a Concurrent List subject are inconsistent:

• The Central law ordinarily prevails.
• However, if:
  • the State law has been reserved for the President’s consideration; and
  • the President gives assent,

then the State law prevails within that State.

Nevertheless, Parliament may subsequently override such State legislation by enacting another law.

3. Parliamentary Legislation in the State Field

Although State List subjects normally fall within the exclusive jurisdiction of State Legislatures, the Constitution permits Parliament to legislate on these subjects under five exceptional circumstances.

(i) When Rajya Sabha Passes a Resolution (Article 249)

Parliament may legislate on a State List subject if:

• Rajya Sabha declares by a two-thirds majority of members present and voting that such legislation is necessary in the national interest.

Validity

• Resolution remains effective for one year.
• It may be renewed repeatedly for one year at a time.
• Laws remain operative for six months after the resolution expires.

(ii) During a National Emergency (Article 250)

While a National Emergency is in operation:

• Parliament may legislate on State List matters.
• Such laws remain effective until six months after the Emergency ceases.

(iii) On Request of Two or More States (Article 252)

If two or more State Legislatures pass resolutions requesting Parliament to legislate on a State List subject:

• Parliament may enact the law.
• The law initially applies only to those States.
• Other States may adopt the law later by passing similar resolutions.
• Such laws may be amended or repealed only by Parliament.

Examples

• Prize Competitions Act, 1955
• Wildlife (Protection) Act, 1972
• Water (Prevention and Control of Pollution) Act, 1974
• Transplantation of Human Organs Act, 1994

(iv) To Implement International Agreements (Article 253)

Parliament may legislate on any subject—including State List matters—to implement:

• International treaties
• International agreements
• International conventions

Examples include legislation implementing environmental agreements, international civil aviation obligations, and intellectual property commitments under TRIPS.

(v) During President’s Rule (Article 356)

When President’s Rule is imposed in a State:

• Parliament assumes the legislative powers of the State Legislature.
• Laws enacted during this period continue to remain valid even after President’s Rule ends unless altered or repealed by the newly elected State Legislature.

4. Centre’s Control over State Legislation

The Constitution provides several mechanisms through which the Union exercises legislative supervision over the States.

Reservation of Bills

The Governor may reserve certain Bills passed by the State Legislature for the consideration of the President. The President may:

• Grant assent;
• Withhold assent; or
• Return the Bill (where constitutionally permissible).

Previous Presidential Sanction

Certain State Bills can be introduced only after obtaining the previous sanction of the President, particularly where Union interests may be affected.

Reservation of Financial Bills During Financial Emergency

During a Financial Emergency (Article 360), the President may direct States to reserve specified Money Bills or Financial Bills for Presidential consideration.

Significance of Legislative Relations

• Maintains a balance between national unity and regional autonomy.
• Ensures uniform legislation on matters of national importance.
• Allows diversity in State-specific matters.
• Enables Parliament to respond effectively during emergencies.
• Facilitates implementation of international obligations.
• Preserves the federal structure while strengthening cooperative governance.

Quick Revision

Topic	Key Constitutional Provision
Legislative Relations	Articles 245–255
Territorial Jurisdiction	Article 245
Distribution of Legislative Powers	Article 246 & Seventh Schedule
Residuary Powers	Article 248
Rajya Sabha Resolution	Article 249
National Emergency	Article 250
Conflict between Central and State Laws	Article 254
Parliament on Request of States	Article 252
International Agreements	Article 253
President’s Rule	Article 356
Financial Emergency	Article 360

Administrative Relations (Articles 256–263)

Administrative relations define the distribution and exercise of executive powers between the Union and the States. While legislative powers are divided under the Seventh Schedule, executive powers generally follow the same pattern. However, to ensure national unity, effective governance, and constitutional compliance, the Constitution grants the Union certain supervisory and coordinating powers over the States.

The constitutional framework governing Centre–State administrative relations is primarily contained in Articles 256–263 of Part XI, along with several other relevant provisions.

Administrative relations may be studied under the following heads:

1. Distribution of Executive Powers
2. Obligations of States and the Centre
3. Centre’s Directions to the States
4. Mutual Delegation of Functions
5. Cooperation between the Centre and the States
6. All India Services
7. Public Service Commissions
8. Integrated Judicial System
9. Administrative Relations During Emergencies
10. Other Constitutional Provisions
11. Extra-Constitutional Mechanisms

1. Distribution of Executive Powers

The executive powers of the Union and the States generally correspond to their respective legislative powers.

Executive Power of the Union

The executive power of the Union extends to:

• Matters on which Parliament has exclusive legislative authority (Union List).
• Exercise of powers, rights, authority and jurisdiction conferred by treaties or international agreements.
• Matters where the Constitution expressly confers executive authority on the Union.

Executive Power of the States

The executive power of a State extends to matters on which the State Legislature has exclusive legislative authority (State List).

Concurrent List

For subjects included in the Concurrent List:

• Executive power ordinarily rests with the States.
• However, Parliament may expressly confer executive authority on the Union through constitutional or statutory provisions.

2. Obligations of States and the Centre

The Constitution imposes two important obligations upon every State:

(i) Compliance with Parliamentary Laws

The executive power of every State shall be exercised so as to ensure compliance with:

• Parliamentary laws; and
• Existing laws applicable within the State.

(ii) Non-Interference with Union Executive Power

A State shall exercise its executive authority in a manner that does not impede or prejudice the exercise of the Union’s executive power.

Constitutional Consequence

Under Article 365, if a State fails to comply with Union directions, the President may hold that the constitutional machinery in the State has failed, which may lead to the imposition of President’s Rule under Article 356.

3. Centre’s Directions to the States

The Union Government may issue directions to States in matters of national importance, including:

• Construction and maintenance of means of communication declared to be of national or strategic importance.
• Protection and security of railways.
• Provision of adequate facilities for instruction in the mother tongue at the primary stage for children belonging to linguistic minority groups.
• Preparation and implementation of welfare schemes for Scheduled Tribes.

Failure to comply with these directions may attract action under Articles 365 and 356.

4. Mutual Delegation of Executive Functions

To ensure administrative efficiency and cooperative federalism, the Constitution permits delegation of executive functions.

Delegation by the President

The President may, with the consent of the State Government, entrust Union executive functions to the State Government.

Delegation by the Governor

Similarly, the Governor may, with the consent of the Union Government, entrust State executive functions to the Union.

Delegation by Parliament

Parliament may, by law, confer powers or impose duties upon States regarding Union subjects, even without the consent of the State Government.

5. Cooperation between the Centre and the States

The Constitution provides several institutional mechanisms to promote cooperation.

(i) Inter-State River Water Disputes

Parliament may enact laws for the adjudication of disputes relating to the use, distribution, and control of inter-State rivers and river valleys.

(ii) Inter-State Council (Article 263)

The President may establish an Inter-State Council to:

• Investigate disputes between States.
• Discuss subjects of common interest.
• Recommend policies for better coordination between the Union and the States.

(iii) Full Faith and Credit

Public acts, records, and judicial proceedings of the Union and every State are recognised throughout India.

(iv) Interstate Trade Authority

Parliament may appoint an authority to administer constitutional provisions relating to interstate trade, commerce and intercourse.

6. All India Services

India follows a unique administrative model in which certain civil services serve both the Union and the States.

Present All India Services

• Indian Administrative Service (IAS)
• Indian Police Service (IPS)
• Indian Forest Service (IFoS)

Constitutional Provision

Article 312 empowers Parliament to create new All India Services if the Rajya Sabha passes a resolution supported by a two-thirds majority of members present and voting.

Features

• Recruitment is conducted by the Union Government through UPSC.
• Officers serve under both Union and State Governments.
• Uniform recruitment, pay scales, promotion, and service conditions.
• Officers are allocated to State cadres.

Significance

All India Services:

• Maintain administrative uniformity.
• Ensure national integration.
• Promote coordination between the Union and the States.
• Provide continuity and professionalism in governance.
• Strengthen implementation of national policies.

7. Public Service Commissions

The Constitution creates independent Public Service Commissions at the Union and State levels.

Centre–State Relations in Public Service Commissions

Provision	Constitutional Position
Removal of State PSC Chairman/Members	Only by the President
Joint State Public Service Commission	Parliament may establish for two or more States on their request
UPSC Assistance	UPSC may assist a State Government with Presidential approval
Joint Recruitment	UPSC may assist States in framing schemes for joint recruitment requiring special qualifications

8. Integrated Judicial System

Unlike many federal countries, India has a single integrated judiciary.

Features

• Supreme Court at the apex.
• High Courts for States and Union Territories.
• Subordinate courts below High Courts.
• Uniform interpretation and enforcement of Union and State laws.

Centre’s Role

• High Court judges are appointed by the President.
• Judges may be transferred by the President.
• Parliament may establish a common High Court for two or more States or Union Territories.

9. Administrative Relations During Emergencies

The Centre’s administrative authority expands considerably during emergencies.

(i) National Emergency (Article 352)

• Union may issue executive directions to any State on any matter.
• State Governments continue to function but remain under Union supervision.

(ii) President’s Rule (Article 356)

• President assumes executive functions of the State Government.
• Governor administers the State on behalf of the President.

(iii) Financial Emergency (Article 360)

The Union may direct States regarding:

• Financial propriety.
• Reduction of salaries and allowances.
• Other financial management measures.

10. Other Constitutional Provisions

Duties of the Union (Article 355)

The Union has the constitutional duty:

• To protect every State against external aggression and internal disturbance.
• To ensure that the government of every State functions in accordance with the Constitution.

Governor

• Appointed by the President.
• Holds office during the pleasure of the President.
• Acts as the constitutional head of the State.
• Functions as an important constitutional link between the Union and the State.

State Election Commissioner

Although appointed by the Governor, the State Election Commissioner can be removed only in the manner and on the grounds applicable to a High Court Judge, ensuring independence.

11. Extra-Constitutional Mechanisms

Besides constitutional provisions, several institutions strengthen cooperative federalism.

Important Institutions

• NITI Aayog
• National Integration Council
• Inter-State Council
• Zonal Councils
• North Eastern Council
• Central Council of Health and Family Welfare
• GST Council
• University Grants Commission (UGC)
• Transport Development Council
• Central Council of Local Government

Important Conferences

Regular conferences facilitate Centre–State coordination, including:

• Governors’ Conference
• Chief Ministers’ Conference
• Chief Secretaries’ Conference
• Conference of Directors General/Inspectors General of Police
• Conference of Chief Justices
• Vice-Chancellors’ Conference
• Home Ministers’ Conference
• Law Ministers’ Conference

Significance of Administrative Relations

• Promotes cooperative federalism.
• Ensures uniform implementation of national laws and policies.
• Facilitates coordination between the Union and the States.
• Maintains administrative efficiency and national integration.
• Strengthens constitutional governance and accountability.
• Provides mechanisms for resolving inter-governmental disputes.

Quick Revision

Topic	Constitutional Provision
Administrative Relations	Articles 256–263
Obligation of States	Article 256
Union Directions to States	Articles 256–257
Inter-State Council	Article 263
Duty of the Union	Article 355
Failure to Comply with Union Directions	Article 365
President’s Rule	Article 356
National Emergency	Article 352
Financial Emergency	Article 360
All India Services	Article 312
High Court Judges	Articles 217 & 222

Financial Relations (Articles 268–293)

Financial relations constitute one of the most significant aspects of Indian federalism. They regulate the distribution of taxing powers, financial resources, grants, borrowing powers, and fiscal responsibilities between the Union and the States. Since revenue generation and expenditure responsibilities are not evenly distributed, the Constitution establishes a comprehensive framework to maintain fiscal balance while preserving the autonomy of the States.

The constitutional provisions governing Centre–State financial relations are primarily contained in Articles 268–293 of Part XII, supplemented by other provisions such as the Finance Commission (Article 280) and the Goods and Services Tax (GST) Council (Article 279A).

Financial relations may be studied under the following heads:

1. Allocation of Taxing Powers
2. Distribution of Tax Revenues
3. Distribution of Non-Tax Revenues
4. Grants-in-Aid
5. GST Council
6. Finance Commission
7. Protection of States’ Financial Interests
8. Borrowing Powers
9. Inter-Governmental Tax Immunities
10. Financial Relations During Emergencies

1. Allocation of Taxing Powers

The Constitution distributes taxation powers between the Union and the States through the Seventh Schedule.

Union Taxing Powers

Parliament has exclusive authority to levy taxes on subjects enumerated in the Union List.

Examples include:

• Customs Duties
• Corporation Tax
• Income Tax (other than agricultural income)
• Union Excise Duties
• Taxes on capital value of assets (where applicable)
• Taxes relating to international trade

State Taxing Powers

State Legislatures have exclusive authority to levy taxes on subjects enumerated in the State List.

Examples include:

• State Excise Duty
• Stamp Duty (specified items)
• Land Revenue
• Tax on Agricultural Income
• Taxes on Vehicles
• Electricity Duty
• Entertainment Tax (to the extent retained after GST)
• Property-related taxes assigned to States

Goods and Services Tax (GST)

The 101st Constitutional Amendment Act, 2016 introduced a major exception.

Both Parliament and State Legislatures have concurrent power to legislate on GST.

However,

• Parliament has exclusive authority over Inter-State GST (IGST).
• GST is governed through cooperative federalism under the GST Council.

Residuary Taxation Powers

Taxes not mentioned in any of the three lists fall under the residuary powers, which belong exclusively to Parliament (Article 248).

Constitutional Restrictions on State Taxation

The Constitution imposes certain limitations upon States.

States cannot tax:

• Goods or services supplied outside the State.
• Imports and exports.
• Inter-State trade except as authorised under GST provisions.

Other restrictions include:

• Taxes affecting inter-State river authorities require Presidential assent.
• Parliament determines principles regarding the place of supply under GST.

2. Distribution of Tax Revenues

The Constitution distinguishes between:

• Power to levy taxes.
• Power to collect taxes.
• Power to appropriate (retain or distribute) tax proceeds.

This ensures equitable fiscal distribution between the Union and the States.

The present scheme was substantially revised by:

• 80th Constitutional Amendment Act, 2000
• 101st Constitutional Amendment Act, 2016 (GST)

Categories of Tax Distribution

A. Taxes Levied by the Centre but Collected and Appropriated by the States (Article 268)

Examples include:

• Certain Stamp Duties
• Duties on medicinal and toilet preparations (where applicable)

The entire proceeds belong to the States.

B. Taxes Levied and Collected by the Centre but Assigned to the States (Article 269)

Includes taxes on specified inter-State transactions.

The net proceeds are assigned to the concerned States according to principles prescribed by Parliament.

C. GST on Inter-State Trade (Article 269A)

IGST is:

• Levied by the Union.
• Collected by the Union.
• Apportioned between the Union and the States according to Parliamentary law based on GST Council recommendations.

D. Taxes Levied and Collected by the Centre but Shared with the States (Article 270)

Most Central taxes fall within this category.

The distribution of net proceeds is based on the recommendations of the Finance Commission.

E. Surcharge for Union Purposes (Article 271)

Parliament may levy surcharges on certain Central taxes.

Important Points:

• Entire proceeds belong exclusively to the Union.
• GST cannot ordinarily be subjected to surcharge under Article 271.

F. Taxes Levied, Collected and Retained by the States

These include taxes assigned exclusively to the States under the State List.

Examples:

• Land Revenue
• Agricultural Income Tax
• State Excise Duty
• Taxes on Vehicles
• Electricity Duty
• Taxes on Mineral Rights
• Taxes on Entertainment and Amusements (where applicable)
• Stamp Duties on specified State subjects

3. Distribution of Non-Tax Revenues

Revenue of the Union

Major non-tax sources include:

• Railways
• Posts
• Telecommunications
• Currency and Coinage
• Public Sector Enterprises
• Dividends and Profits
• Fees and Fines
• External Assistance

Revenue of the States

Major sources include:

• Forests
• Fisheries
• Irrigation
• State Public Sector Undertakings
• Mining Royalties
• Fees and Fines
• State-owned Enterprises

4. Grants-in-Aid

To reduce vertical and horizontal fiscal imbalances, the Constitution provides for grants from the Union to the States.

(A) Statutory Grants (Article 275)

Parliament may provide grants to States requiring financial assistance.

These grants include:

• General revenue deficit grants.
• Special grants for the welfare of Scheduled Tribes.
• Grants for Scheduled Areas and other special purposes.

They are provided on the recommendations of the Finance Commission.

(B) Discretionary Grants (Article 282)

Both the Union and the States may make grants for any public purpose, even beyond their legislative competence.

These grants provide flexibility in financing:

• Development programmes
• Disaster relief
• Special projects
• Centrally Sponsored Schemes

5. Goods and Services Tax (GST) Council

Constitutional Basis

Article 279A

The GST Council was established through the 101st Constitutional Amendment Act, 2016.

Composition

• Chairperson: Union Finance Minister
• Union Minister of State (Finance/Revenue)
• Finance Ministers (or nominated Ministers) of all States and Union Territories with legislatures

Major Functions

The Council recommends:

• Goods and services to be taxed or exempted.
• GST rates and slabs.
• Threshold limits for registration.
• Model GST laws.
• Principles governing place of supply.
• Special rates during natural calamities.
• Any matter relating to implementation of GST.

The GST Council is an important institution of cooperative fiscal federalism.

6. Finance Commission

Constitutional Basis

Article 280

The President constitutes a Finance Commission every five years, or earlier if necessary.

Composition

A Chairman and four other members appointed by the President.

Major Functions

The Finance Commission recommends:

• Distribution of net tax proceeds between the Union and the States.
• Distribution among the States.
• Principles governing grants-in-aid.
• Measures to augment State resources for Panchayats and Municipalities.
• Any matter referred by the President concerning sound public finance.

Importance

The Finance Commission is regarded as the balancing wheel of fiscal federalism in India.

7. Protection of States’ Financial Interests

Certain financial Bills affecting States may be introduced in Parliament only on the recommendation of the President.

These include Bills relating to:

• Taxes in which States have an interest.
• Distribution of tax proceeds.
• Agricultural income (for income tax purposes).
• Surcharges affecting State revenues.

The Comptroller and Auditor General (CAG) certifies the net proceeds of taxes, and such certification is final.

8. Borrowing Powers (Articles 292–293)

Union Government

The Union may:

• Borrow within India or abroad.
• Issue guarantees upon the security of the Consolidated Fund of India.

State Governments

A State may:

• Borrow only within India.
• Borrow upon the security of its Consolidated Fund.

Where a State has outstanding loans guaranteed or advanced by the Union, it cannot raise additional loans without the consent of the Central Government.

9. Inter-Governmental Tax Immunities

The Constitution provides reciprocal tax immunities between the Union and the States.

Union Property

Property of the Union is generally exempt from State taxation unless Parliament provides otherwise.

State Property and Income

Property and income of States are generally exempt from Union taxation.

However,

• Parliament may tax commercial activities undertaken by a State.
• Local authorities and State-owned corporations do not automatically enjoy constitutional immunity.

10. Financial Relations During Emergencies

(i) National Emergency (Article 352)

During a National Emergency:

• The President may alter the constitutional distribution of financial resources.
• Tax-sharing arrangements may be modified.
• Grants-in-aid may be reduced or suspended.

(ii) Financial Emergency (Article 360)

During a Financial Emergency, the Union may direct States:

• To observe financial propriety.
• To reduce salaries and allowances of public servants.
• To reserve all Money Bills and Financial Bills for the President’s consideration.

Significance of Financial Relations

• Maintains fiscal federalism.
• Ensures equitable distribution of financial resources.
• Reduces regional disparities through grants.
• Strengthens cooperative federalism through the GST Council.
• Enables balanced economic development.
• Provides constitutional mechanisms for resolving Centre–State fiscal issues.

Quick Revision

Topic	Constitutional Provision
Financial Relations	Articles 268–293
Taxes Levied by Centre but Collected by States	Article 268
Taxes Assigned to States	Article 269
GST on Inter-State Trade (IGST)	Article 269A
Distribution of Central Taxes	Article 270
Surcharge for Union	Article 271
Grants-in-Aid	Article 275
Discretionary Grants	Article 282
GST Council	Article 279A
Finance Commission	Article 280
Union Borrowing	Article 292
State Borrowing	Article 293
Financial Emergency	Article 360