Savings
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.
What this Article actually means
How it shows up in everyday life
This Article prevented a jarring, immediate fiscal disruption at independence — local bodies and states could keep collecting revenue they'd relied on before 1950, even if the new constitutional classification technically assigned that subject elsewhere, giving time for an orderly transition rather than an abrupt cutoff.
Read alongside this one
Quick answers about Article 277
Are there still taxes being collected today purely under this 'saving' provision?
The text above reproduces Article 277 of the Constitution of India as amended to date, for general educational reference. It is public-domain legislative text, but we recommend cross-checking the authoritative version at legislative.gov.in or india.gov.in before relying on it for a legal matter. The explanation, examples and FAQs are general information, not legal advice — consult a qualified advocate for guidance on your specific situation.