Constitution of India · Section Article 268A
[Service tax levied by Union and collected and appropriated by the Union and the States.]
Article 268A — [Service tax levied by Union and collected and appropriated by the Union and the States.]
268A. [Service tax levied by Union and collected and appropriated by the Union and the States.].—Omitted by the Constitution (One Hundred and First Amendment) Act, 2016, s. 7 (w.e.f. 16-9-2016).
Plain English Summary
This article dealt with a service tax that the Central Government (Union) would levy, collect, and use for its own purposes, along with the States. However, this specific provision was removed from the Constitution by an amendment in 2016.
Key Points
- This article established a mechanism for levying a specific type of service tax.
- The tax collected was to be appropriated (used) by both the Union and the States.
- It is currently omitted from the Constitution due to legislative changes.
Why It Matters
Since this article has been omitted, it no longer forms part of the current constitutional framework regarding service taxation.
Landmark Judgements
No major landmark judgements.