Article 270 Taxes levied and distributed between the Union and the States.

Existing Extract from Article 270(1)

All taxes and duties referred to in the Union List, except the duties and taxes referred to in articles 268, 268A and 269, respectively, surcharge on taxes and duties referred to in article 271 and any cess levied for specific purposes under any law made by Parliament shall be levied and collected by the Government of India and shall be distributed between the Union and the States in the manner provided in clause (2).

Proposed Amendment to Article 270(1)

In article 270 of the Constitution,—
(i) in clause (1), for the words, figures and letter “articles 268, 268A and article 269″, the words, figures and letter “articles 268, 269 and article 269A” shall be substituted;

(ii) after clause (1), the following clause shall be inserted, namely:—‘

‘(1A) The goods and services tax levied and collected by the Government of India, except the tax apportioned with the States under clause (1) of article 269A, shall also be distributed between the Union and the States in the manner
provided in clause (2)

Therefore Clause shall be read as follows:

(1)All taxes and duties referred to in the Union List, except the duties and taxes referred to in articles 268, 269 and 269A, respectively, surcharge on taxes and duties referred to in article 271 and any cess levied for specific purposes under any law made by Parliament shall be levied and collected by the Government of India and shall be distributed between the Union and the States in the manner provided in clause (2).

(1A) The goods and services tax levied and collected by the Government of India, except the tax apportioned with the States under clause (1) of article 269A, shall also be distributed between the Union and the States in the manner
provided in clause (2)