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    <title>Statement of Objects and Reasons</title>
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    <description>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.</description>
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      <description>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.</description>
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