275. distributed between the Union and the States.Omitted.] Grants in lieu of export duty on jute and jute products. Prior recommendation of President required to Bills affecting taxation in which States are interested. Grants from the Union to certain States. 276. Taxes on professions, trades, callings and employments. 277. Savings. [278. 279. Agreement with States in Part B of the First Schedule with regard to certain financial matters.Omitted.] Calculation of “net proceeds”, etc. 279A. Goods and Services Tax Council. 280. Finance Commission. 281. Recommendations of the Finance Commission. 273. 274. Miscellaneous Financial Provisions 282. 283. 284. 285. 286. 287. 288. Expenditure defrayable by the Union or a State out of its revenues. Custody, etc., of Consolidated Funds, Contingency Funds and moneys credited to the public accounts. Custody of suitors’ deposits and other moneys received by public servants and courts. Exemption of property of the Union from State taxation. Restrictions as to imposition of tax on the sale or purchase of goods. Exemption from taxes on electricity. 290. Exemption from taxation by States in respect of water or electricity in certain cases. Exemption of property and income of a State from Union taxation. Adjustment in respect of certain expenses and pensions. 290A. Annual payment to certain Devaswom Funds. [291. Privy purse sums of Rulers.Omitted.] 289. 21

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