Articles 268 to 293 in the Indian constitution deal with the financial aspect of centrestate relations in India.

It mainly deals with the imposition and collection of taxes.

These are categorised as follows:

Taxes levied by the centre but collected and used by the states:

Stamp duties + Duties of excise on medicinal & toilet

preparations are mentioned in union list.

Taxes levied and collected by the centre but given to the states:
Duties wrt succession of property other than of agricultural land
Estate duty wrt succession of property other than of
agricultural land
Terminal taxes on goods or passengers carried by railways,
sea or air
Taxes on railways freight & fare

Taxes levied and collected by the centre but distributed between centre
and states:
Income tax other than corporate tax and such other residual taxes come
under this.