Which of the following statements regarding Article 270 are correct? 1)…
2025
Which of the following statements regarding Article 270 are correct?
1) Article 270 governs the sharing of taxes between the Union and States, including proceeds from GST.
2) After the 101st Constitutional Amendment, Article 270 includes provisions for distributing revenue from Union
taxes and GST.
3) The GST Compensation Cess is also shared between the Union and States under Article 270.
- A.
1 and 3 only
- B.
1 Only
- C.
1 & 2 only
- D.
2 & 3 only
Attempted by 3 students.
Show answer & explanation
Correct answer: C
Article 270 deals with distribution of Union taxes between the Union and States, and after the 101st Amendment it includes GST-related distribution provisions. GST Compensation Cess is not shared under Article 270 in the same way. Hence statements 1 and 2 are correct.