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        F. Acts / Amendment Acts

        Article 2 - Insertion of new Article 268-A

        Constitution (88th Amendment) Act, 2003

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        Taxes on services: levy by Union with collection and appropriation shared between Union and States under parliamentary law. Article 268-A provides that taxes on services shall be levied by the Government of India and that the proceeds shall be collected and appropriated by the Government of India and the States in accordance with principles of collection and appropriation to be formulated by Parliament by law.
                        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                          Provisions expressly mentioned in the judgment/order text.

                              Taxes on services: levy by Union with collection and appropriation shared between Union and States under parliamentary law.

                              Article 268-A provides that taxes on services shall be levied by the Government of India and that the proceeds shall be collected and appropriated by the Government of India and the States in accordance with principles of collection and appropriation to be formulated by Parliament by law.


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