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

Article 268 pertains to the duties levied by the Centre but collected and appropriated by the States. It stipulates that such stamp duties and such duties of excise on medicinal and toilet preparations as are mentioned in the Union List shall be levied by the Government of India but shall be collected in the case where such duties are leviable within any Union territory, by the Government of India, and in other cases, by the States within which such duties are respectively leviable.

The CAA omits “and such duties of excise on medicinal and toilet preparations” from Article 268.

Duties of excise on medicinal and toilet preparations have been subsumed into the goods and service tax to be levied by the Centre and States.