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Section 10 of the Constitution (One Hundred and First Amendment) Act, 2016

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GST›Constitution (One Hundred and First Amendment) Act, 2016

At a glance

Procedure, powers and definitions

  • 10(i)Article 270(1) replaces its reference to articles 268, 268A and 269 with articles 268, 269 and 269A.
  • Inserted article 270(1A)Tax collected by the Union under article 246A(1) is also distributed between the Union and States in the manner provided by article 270(2).
  • Inserted article 270(1B)The same distribution method covers specified inter-State tax used to pay Union GST under article 246A(1) and the amount apportioned to the Union under article 269A(1).

Section 10 amends article 270 to address distribution of specified GST amounts between the Union and States. It updates the article references in clause (1) and inserts clauses covering Union GST collections and specified inter-State tax amounts. Those inserted clauses use the distribution method in article 270(2), including for the portion of inter-State tax apportioned to the Union.[1]

Text

The text below is the section as served by the CBIC tax information portal on 17 September 2026, with the portal's own amendment footnote markers (shown as small numerals before a bracket) and its footnotes.[1] The Act as published in the Gazette of India is the legal source.

Section 10, verbatim (show)

Section 10. Amendment of article 270. In article 270 of the Constitution,-

(i) in clause (1), for the words, figures and letter "articles 268, 268A and 269",the words, figures and letter "articles 268, 269 and 269A" shall be substituted;

(ii) after clause (1), the following clauses shall be inserted, namely:- ''(1A) The tax collected by the Union under clause (1) of article 246A shall also be distributed between the Union and the States in the manner provided in clause (2).

(1B) The tax levied and collected by the Union under clause (2) of article 246A and article 269A, which has been used for payment of the tax levied by the Union under clause (1) of article 246A, and the amount apportioned to the Union under clause (1) of article 269A, shall also be distributed between the Union and the States in the manner provided in clause (2).''

Questions to answer on the file

Questions a reviewer answers from the engagement file, grouped by the part of the section they come from. They describe what the section asks; they do not decide it.

Literal substitution at article270 clause(1) 10(i)

Questions to answer on the file2 questions
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Literal insertion at article270 after clause(1), new clauses(1A)/(1B) 10(ii)

Questions to answer on the file2 questions
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Union domestic GST collection distribution 10(ii),270(1A)

Questions to answer on the file4 questions
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Union inter-State tax used for Union domestic tax distribution 10(ii),270(1B)

Questions to answer on the file6 questions
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Union apportioned inter-State tax distribution 10(ii),270(1B)

Questions to answer on the file4 questions
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Provisions connected to Section 10
ProvisionConnectionWords that tie them
Section 2this provision requires Section 2article246A
Section 9this provision requires Section 9article269A

Circulars and notifications

No circular or notification in the CBIC repository is recorded as citing this section.

See also

References

  1. Central Board of Indirect Taxes and Customs. "Section 10. Amendment of article 270". Constitution (One Hundred and First Amendment) Act, 2016, CBIC tax information portal. Retrieved 17 September 2026.

External links