*🛡️Tax Revenues Distribution* *♟️Article 268:-* Centre levies, states collect (e.g., stamp duties) *♟️Article 269:-* Centre levies, states collect and retain (e.g., inter-state trade taxes) *♟️Article 269A:-* GST, distributed as per Parliament's recommendation *♟️Article 270:-* Centre levies, distributed between Centre and States *♟️Article 271:-* Surcharge proceeds go exclusively to the Centre.