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of <h1>The 101st Constitutional Amendment Omits Article 268A, Removing Service Tax Provisions Previously Established by 88th Amendment</h1> The Constitution (101st Amendment) Act, 2016 omits Article 268A, which was previously inserted by the Constitution (88th Amendment) Act, 2003. This amendment came into force on September 16, 2016. The omitted Article 268A had established provisions for service tax to be levied by the Government of India while being collected and appropriated by both the Union and State governments according to principles formulated by Parliament. This change reflects a significant modification to the constitutional framework for taxation of services.
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