Constitution of India · Part XIII: Trade, Commerce and Intercourse Within the Territory of India · Restrictions on the legislative powers of the Union and of the
Article 307: Appointment of authority for carrying out the purposes of articles 301 to 304
In plain words
Parliament can by law appoint an authority to carry out the purposes of articles 301, 302, 303 and 304, and give it the powers and duties it thinks necessary.
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
Parliament may by law appoint such authority as it considers appropriate for carrying out the purposes of articles 301, 302, 303 and 304, and confer on the authority so appointed such powers and such duties as it thinks necessary.
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 307
-
M/s U.P. Asbestos Limited v. State of Rajasthan & Others
Issue arose as regards the validity of the Notification No. S.O.377, dated 09.03.2007, issued by the Government of Rajasthan in exercise of its powers conferred by s.8(3) of the Rajasthan Value Added Tax Act, 2003…
- Jindal Stainless Ltd. & Anr v. State of Haryana & Ors
- Tripura Goods Transport Association and Anr. v. Commissioner of Taxes and Ors.
- The Automobile Transport (Rajasthan) Ltd. v. The State of Ra.Jasthan and Others
- The Bengal Immunity Company Limited v. The State of Bihar and Others.