Article 268A on service tax to be omitted

Q.  Which of the following article will be omitted due to the GST Constitutional Amendment Bill?
- Published on 05 Aug 16

a. 270A
b. 250A
c. 269A
d. 268A

ANSWER: 268A
 
  • Article 268A of the Constitution, as inserted by the Constitution (Eighty-eighth Amendment) Act, 2003 shall be omitted.
  • The 88th Amendment has added a new Article 268-A dealing with service tax. It also added a new subject in the Union List – entry 92-C (taxes on services).
  • Service tax is levied by the centre but collected and appropriated by both the centre and the states.

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