PART 12: Finance, Property & GST | Articles 264-300A | Complete BARE ACT UPSC | Dr. Sidharth Arora

Part 12 of the Constitution — Finance, Property, Contracts & Suits (Article 264 to 300A) — decoded line by line, word by word, by Dr. Sidharth Arora. Har article, har sub-clause. No "most important articles" shortcut — the FULL bare act, in simple language, 100% FREE. This is the range that overlaps with GS3 too: Finance Commission, GST Council, fiscal federalism, borrowing, Right to Property. ━━━━━━━━━━━━━━━━━━ 📌Preparing for UPSC 2027–28? Start your journey with India’s top educators on Unacademy. 📲 Enroll Now: https://unacademy.com/goal/upsc-civil... Get your UPSC Subscription at ₹19,999 for 12 Months, with up to 12 Months FREE on select plans ✅ Complete Syllabus Coverage ✅ GS + CSAT + Test Series ✅ Access to All Batches & Courses ✅ Mains Test Series with Evaluation* ✅ Dedicated Doubt Solving ⏰ Offer Ends Tonight! Start your UPSC preparation with the right guidance. ━━━━━━━━━━━━━━━━━━ ▶️ Full BARE ACT playlist (save it):    • Complete Indian Polity for UPSC | Full Cha...   ━━━━━━━━━━━━━━━━━━ 📖 WHAT'S INSIDE (Art 264–300A) Art 265 — No tax without authority of law Art 266 → 114 — Consolidated Fund & Public Account Art 267 — Contingency Fund Art 268/269/270/271 — how taxes are levied, collected, assigned, distributed Art 269A + 279A — GST & the GST Council (101st Amendment, 2016) Art 275 vs 282 — Statutory vs Discretionary Grants (favourite prelims trap) Art 279 — Net proceeds (certified by CAG) Art 280–281 — Finance Commission & fiscal federalism Art 285–289 — Union–State property & tax exemptions Art 290A — Devaswom Fund payments (Kerala & Tamil Nadu) Art 291 — Privy Purses (abolished, 26th Amendment 1971) Art 292–293 — Borrowing by the Union & States Art 294–297 — Succession, escheat, lapse, bona vacantia Art 299–300 — Government contracts & suits Art 300A — Right to Property (44th Amendment, 1978) — now a legal right, NOT a Fundamental Right ━━━━━━━━━━━━━━━━━━ ⏱️ TIMESTAMPS 00:00 Introduction — Part 12: Finance, Property, Contracts & Suits 05:14 Art 264 — Interpretation clause (Finance Commission = Art 280) 06:29 Art 265 — No tax without authority of law 08:07 Art 266 — Consolidated Fund & Public Account (link to Art 114) 12:14 Art 267 — Contingency Fund (at President's disposal) 15:33 Art 268 — Duties levied by Union, collected & appropriated by States 17:26 Art 268A & GST — why several articles were removed 17:48 Art 269 — Taxes levied by Union, assigned to States 19:10 Art 269A — GST on inter-state trade 20:48 Art 270 — Taxes levied & distributed (Union–State) 21:43 Art 271 — Surcharge (except GST / Art 246A) 22:44 Art 272–274 — Removed article, jute grants & prior sanction 24:57 Art 275 — Statutory Grants ("S se" mnemonic) 28:50 Art 276 — Tax on professions (₹2,500 ceiling) 29:18 Art 277 — Savings (pre-Constitution taxes) 31:27 Art 279 — Net proceeds (CAG certifies) 32:47 Art 279A — GST Council (101st Amendment, 2016) 35:39 Art 280 — Finance Commission ("F se" mnemonic) 41:18 Art 281 — FC recommendations laid before Parliament 42:14 Art 282 — Discretionary Grants ("special package") 45:33 Art 283–284 — Custody of funds & suitors' deposits 47:37 Art 285–289 — Property & tax exemptions (Union–State) 52:18 Art 290–290A — Adjustments & Devaswom Fund payments 54:04 Art 291–293 — Privy purses & borrowing (Union/States) 56:35 Art 294–297 — Succession, escheat, lapse, bona vacantia 1:00:08 Art 298–299 — Power to trade & Government contracts 1:02:02 Art 300 — Suits (Union/State can sue & be sued) 1:02:37 Art 300A — Right to Property (44th Amendment, 1978) 1:04:02 Why serious aspirants must not miss Part 12 ━━━━━━━━━━━━━━━━━━ ➡️ Next class: PART 13 — sirf 95 articles baaki! 💬 Comment challenge: Art 275 (Statutory) aur Art 282 (Discretionary) grant mein 1 line ka difference likho 👇 #BareAct #IndianConstitution #UPSC #UPSCCSE #IndianPolity #Polity #UPSCPrelims #FinanceCommission #GSTCouncil #Article300A #Constitution #UPSC2026 #IAS #Laxmikant #CivilServices #UPSCPreparation #IAS #DrSidharthArora bare act, indian constitution, upsc polity, finance commission, gst council, article 300a, right to property, part 12 constitution, article 264 to 300a, consolidated fund of india, contingency fund, statutory grants, discretionary grants, article 280, article 279a, upsc 2026, indian polity laxmikant, upsc constitution, polity for upsc, dr sidharth arora, siddharth arora, unacademy upsc, ias preparation, civil services