Home The Constitution Part XII Article 288

Art. 288 Part XII: Finance, Property, Contracts and Suits

Exemption From Taxation by States in Respect of Water or Electricity in Certain Cases

Exact text — Constitution of India

(1) Save in so far as the President may by order otherwise provide, no law of a State in force immediately before the commencement of this Constitution shall impose, or authorise the imposition of, a tax in respect of any water or electricity stored, generated, consumed, distributed or sold by any authority established by any existing law or any law made by Parliament for regulating or developing any inter-State river or river-valley...

In Plain English

What this Article actually means

This Article specifically protects inter-state river/river-valley development authorities (bodies managing water and electricity resources spanning multiple states) from being taxed by an individual state on the water or electricity they handle — recognising that a genuinely inter-state resource-management body shouldn't be subject to one particular state's unilateral taxation.

Why This Matters To You

How it shows up in everyday life

This is relevant to major multi-state river valley and hydroelectric projects — protecting the coordinating authority's operations from being fragmented or burdened by individual states each trying to tax the shared resource separately.

Read alongside this one

Art. 262 — Adjudication of Inter-State River Water Disputes

Frequently Asked

Quick answers about Article 288

Which kinds of authorities does this Article protect?

Bodies specifically established to regulate or develop an inter-state river or river valley — a targeted protection for genuinely multi-state water/power resource management, not ordinary state-level electricity boards.

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The text above reproduces Article 288 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.