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Part XII · Finance, Property, Contracts and Suits · Finance Commission

Article 277: Savings

Official text as on 1 May 2024

Text of Article 277

Any taxes, duties, cesses or fees which, immediately before the commencement of this Constitution, were being lawfully levied by the Government of any State or by any municipality or other local authority or body for the purposes of the State, municipality, district or other local area may, notwithstanding that those taxes, duties, cesses or fees are mentioned in the Union List, continue to be levied and to be applied to the same purposes until provision to the contrary is made by Parliament by law.

Words in [square brackets] were inserted or substituted by later amendments (see below). Source: Legislative Department, Ministry of Law and Justice, Government of India

A plain-English explanation of Article 277, landmark judgments and exam facts are being added to this page.

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