Tax on services: constitutional amendment empowers Parliament to set levy modalities and allocate proceeds between Centre and States. A constitutional amendment proposes a specific Union List entry for tax on services, insertion of a new article to prescribe law-making authority and principles for levying the tax, and consequential change to revenue-distribution provisions so Parliament can determine modalities for levy and allocation of proceeds between the Centre and the States, enabling States to broaden their tax base and integrate services into State-level VAT.
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.
Tax on services: constitutional amendment empowers Parliament to set levy modalities and allocate proceeds between Centre and States.
A constitutional amendment proposes a specific Union List entry for tax on services, insertion of a new article to prescribe law-making authority and principles for levying the tax, and consequential change to revenue-distribution provisions so Parliament can determine modalities for levy and allocation of proceeds between the Centre and the States, enabling States to broaden their tax base and integrate services into State-level VAT.
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