VoxJuris
Home › Acts › Constitution › Part XII › Article 268

Constitution of India · Part XII: Finance, Property, Contracts and Suits · Distribution of Revenues between the Union and the States

Article 268: Duties levied by the Union but collected and appropriated by the States

In plain words

Stamp duties listed in the Union List are levied by the Government of India, but collected by the Government of India in Union territories and by the States elsewhere. The proceeds of such a duty in a State do not go into the Consolidated Fund of India but are assigned to that State.

A simplified explanation, prepared with AI assistance from the official text below and checked automatically against it for numbers and cross-references. The official text is the law and prevails over this summary. Not legal advice.

Official text

(1) Such stamp duties *** as are mentioned in the Union List shall be levied by the Government of India but shall be collected—

(a) in the case where such duties are leviable within any [Union territory], by the Government of India, and

(b) in other cases, by the States within which such duties are respectively leviable.

(2) The proceeds in any financial year of any such duty leviable within any State shall not form part of the Consolidated Fund of India, but shall be assigned to that State.

Source: India Code (Legislative Department), the official text of the Constitution of India. As amended up to the Constitution (One Hundred and Sixth Amendment) Act, 2023. Text as on 10 September 2026. Words in square brackets [ ] were inserted or substituted by later amending Acts, and *** marks words omitted by an amendment. The amendment footnotes are not reproduced here. Official text on India Code.

Supreme Court judgments citing the article 268