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Constitution · India · PART XII · CHAPTER I — Finance

Article 285 Constitution Exemption of property of the Union from State taxation

The Constitution of India · Edition: Supplied Law Library page: pocket edition attributed to Legislative Department, as on 10 September 2026; imported 6 November 2026

(1) The property of the Union shall, save in so far as Parliament may by law otherwise provide, be exempt from all taxes imposed by a State or by any authority within a State.

(2) Nothing in clause (1) shall, until Parliament by law otherwise provides, prevent any authority within a State from levying any tax on any property of the Union to which such property was immediately before the commencement of this Constitution liable or treated as liable, so long as that tax continues to be levied in that State.

Source document ↗

Judgments on Article 285