Union Government
(1) A Bill is a Money Bill if it contains only provisions about: (a) imposing/altering/regulating a tax; (b) regulating government borrowing or guarantees; (c) custody of the Consolidated Fund or Contingency Fund; (d) appropriation of money from the Consolidated Fund; (e) declaring expenditure charged on the Consolidated Fund; (f) receipt of money into, or audit of accounts relating to, the Consolidated Fund or public account; (g) any matter incidental to the above. (2) A Bill isn't a Money Bill merely because it involves fines, licence fees, service fees, or local-authority taxation. (3) If a question arises whether a Bill is a Money Bill, the Speaker of the House of the People decides, and that decision is final. (4) Every Money Bill carries the Speaker's signed certificate confirming it as such.
This precisely defines what counts as a "Money Bill" (which gets the special fast-track, Rajya Sabha-limited procedure under Article 109) - essentially, Bills purely about taxation, government borrowing, and spending from the Consolidated Fund. Crucially, only the Lok Sabha Speaker decides whether a given Bill qualifies, and that call is final and cannot be challenged elsewhere.
This Speaker's-certificate power has been controversial in practice - critics have argued that certifying certain broader legislation (bundling non-financial provisions) as a "Money Bill" lets the government bypass the Rajya Sabha's fuller scrutiny, since the Speaker's certification decision under Article 110(3) is final.