← Union-State relations and emergency provisions (Parts XI to XIII, XVIII)Financial relations: taxes, grants and GST CouncilFind a topicSearchAssignment and sharing of tax receiptsInter-state GST and joint constitutional coordinationConstitutional routes for intergovernmental grantsPrior recommendation of the President for Bills affecting State taxation (Art. 274)Taxes on professions and the ceiling (Art. 276)Borrowing powers and consentMutual exemption of Union and State property from taxation (Art. 285, 289)