Home The Constitution Part XII Article 287

Art. 287 Part XII: Finance, Property, Contracts and Suits

Exemption From Taxes on Electricity

Exact text — Constitution of India

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... or sold to that Government or any such railway company or contractor for consumption in the construction, maintenance or operation of a railway...

In Plain English

What this Article actually means

This Article specifically exempts electricity consumed by (or sold to) the central government, or used in railway construction/operation, from state-level electricity taxation — a targeted protection for essential Union government and railway operations from being burdened by state electricity taxes.

Why This Matters To You

How it shows up in everyday life

This is why the central government's own electricity consumption, and railway electricity use specifically, generally isn't subject to state electricity duty/tax the way an ordinary private consumer's electricity bill might include such charges.

Read alongside this one

Art. 285 — Exemption of Property of the Union From State Taxation

Frequently Asked

Quick answers about Article 287

Does this exemption cover state government electricity use too?

No — this Article's protection is specifically for UNION government (and railway) electricity consumption, not state government use, which doesn't enjoy this particular constitutional exemption from a state's own electricity tax.

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The text above reproduces Article 287 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.