Home The Constitution Part XII Article 285

Art. 285 Part XII: Finance, Property, Contracts and Suits

Exemption of Property of the Union From State Taxation

Exact text — Constitution of India

(1) The property of the Union shall, save in so far as Parliament may by law otherwise provide, be exempt from all taxes imposed by a State or by any authority within a State. (2) Nothing in clause (1) shall, until Parliament by law otherwise provides, prevent any authority within a State from levying any tax on any property of the Union to which such property was immediately before the commencement of this Constitution liable or treated as liable, so long as that tax continues to be levied in that State.

In Plain English

What this Article actually means

This Article generally shields Union government property from state and local taxation (like property tax on Union-owned land or buildings), reflecting the constitutional principle that different levels of government generally shouldn't tax each other's core governmental property — though clause (2) preserved some pre-existing state/local taxes that already applied to Union property before 1950.

Why This Matters To You

How it shows up in everyday life

This is why you generally won't see a state government charging property tax on, say, a central government office building or defence establishment within that state — this Article's general exemption principle, subject to specific historical exceptions and any law Parliament might make otherwise.

Read alongside this one

Art. 289 — Exemption of Property and Income of a State From Union Taxation

Frequently Asked

Quick answers about Article 285

Is Union property completely tax-exempt from any state-level charge, forever?

Not absolutely — Parliament can specifically legislate to allow such taxation ('save in so far as Parliament may by law otherwise provide'), and certain pre-1950 taxes on specific Union property were grandfathered in under clause (2).

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The text above reproduces Article 285 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.