Exemption from taxes on electricity
Save in so far as Parliament may by law otherwise provide, no law of a State shall impose, or authorise the imposition of, a tax on the consumption or sale of electricity (whether produced by a Government or other persons) which is — (a) consumed by the Government of India, or sold to the Government of India for consumption by that Government; or (b) consumed in the construction, maintenance or operation of any railway by the Government of India or a railway company operating that railway, or sold to that Government or any such railway company for consumption in the construction, maintenance or operation of any railway, and any such law imposing, or authorising the imposition of, a tax on the sale of electricity shall secure that the price of electricity sold to the Government of India for consumption by that Government, or to any such railway company as aforesaid for consumption in the construction, maintenance or operation of any railway, shall be less by the amount of the tax than the price charged to other consumers of a substantial quantity of electricity.
This is an informational reference compiled from the public-domain text of the Constitution of India. For the authoritative version and latest amendments, refer to the official text published by the Government of India. For help with a real-life situation, see the Citizen Rights Guide.
Frequently Asked Questions
What does Article 287 of the Indian Constitution say?
Save in so far as Parliament may by law otherwise provide, no law of a State shall impose, or authorise the imposition of, a tax on the consumption or sale of electricity (whether produced by a Government or other persons) which is — (a) consumed by the Government of India, or sold to the Government of India for consu…
Which Part of the Constitution contains Article 287?
Article 287 falls under Part XII — Finance, Property, Contracts and Suits — of the Constitution of India.