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of <h1>Amendment Expands Union Powers: Constitution 88th Amendment Adds Entry 92-C for Service Taxation in Union List.</h1> The Constitution (88th Amendment) Act, 2003, amends the Seventh Schedule of the Constitution by adding a new entry, 92-C, to the Union List (List I). This entry authorizes the imposition of taxes on services, expanding the Union's legislative powers to include service taxation.
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