The Constitution of India
Exemption of property of the Union from State taxation
- Jurisdiction
- India
- Provision
- 285
- Source language
- eng+tel
- Recorded status
- in force
More details
- Recorded status
- in force
Provision text
Official sourceUnion 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 record
Source and verification
The Constitution of India · legislative.gov.in · Retrieved 17 August 2026.
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