271. Surcharge on certain duties and taxes for purposes of the Union.
- Notwithstanding anything in articles 269 and 270, Parliament may at any time increase any of the duties or taxes referred to in those articles [except the goods and services tax under article 246A] [Inserted by Constitution (One Hundred and First Amendment) Act, 2016, dated 8.9.2016.] by a surcharge for purposes of the Union and the whole proceeds of any such surcharge shall form part of the Consolidated Fund of India.
