Article 271: Surcharge on certain duties and taxes for purposes of the Union

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4 questions in 12 of our papers cite Article 271. Try these from the free papers:

1. 1. Which of the following is levied and collected by the Government of India and distributed between the Union and the States under Article 270(1) of the Constitution?

   A.A cess levied for specific purposes under a law made by ParliamentB.Corporation tax, referred to in entry 85 of the Union ListC.Stamp duties mentioned in the Union List, of the kind referred to in Article 268D.A surcharge levied by Parliament for purposes of the Union under Article 271
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2. 2. Assertion (A): Parliament cannot increase the goods and services tax levied under Article 246A by a surcharge for purposes of the Union under Article 271. Reason (R): Article 271 expressly excludes the goods and services tax under Article 246A from the duties and taxes that Parliament may increase by such a surcharge.

   A.Both A and R are true, and R is the correct explanation of AB.A is false, but R is trueC.A is true, but R is falseD.Both A and R are true, but R is not the correct explanation of A
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