Changes to Seventh Schedule by GST Constitutional Amendment Bill

Q.  Which of the following subjects will be omitted from the Seventh Schedule?

1) Entry 54 from State List
2) Entry 55 from State List
3) Entry 92 and 92C from Union List

- Published on 05 Aug 16

a. 1, 2
b. 2, 3
c. 1, 3
d. All of the above

ANSWER: 2, 3
 
  • GST Constitutional Amendment Bill omits Entry 92 and 92C from the Union List and Entry 52 and 55 of the State List of the Seventh Schedule.
  • 92 of Union list – Taxes on the sale or purchase of newspapers and on advertisements published therein.
  • 92C of Union List – Taxes on services
  • 52 of State List – Taxes on the entry of goods into a local area
  • 55 of State List – Taxes on advertisements other than advertisements published in the newspapers and advertisements broadcast by radio or television
  • 54 of state list is reworded but nor omitted.

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