AI Drafter 
TaxTMI 
TaxTMI 
Amendment of Seventh Schedule.
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....se of international trade or commerce of such goods."; (iii) entry 55 shall be omitted; (iv) for entry 62, the following entry shall be substituted, namely:- "62. Taxes on entertainments and amusements to the extent levied and collected by a Panchayat or a Municipality or a Regional Council or a District Council.". ****************** NOTES:- 1. Shall come into force w.e.f. 16th day of September 2016 vide S.O. 2986(E) dated 16.09.2016. - Provisions after amendment: Sch.7. VII-SCHEDULE.- SEVENTH SCHEDULE (Article 246) List I - Union List 1. Defence of India and every part thereof including preparation for defence and all such acts as may be conducive in times of war to its prosecution and after its termination to effective demobilisation. 2. Naval, military and air forces; any other armed forces of the Union. ^1[2A. Deployment of any armed force of the Union or any other force subject to the control of the Union or any contingent or unit thereof in any State in aid of the civil power; powers, jurisdiction, privileges and liabilities of the members of such forces while on such ....
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.... port authorities therein. 28. Port quarantine, including hospitals connected therewith; seamen's and marine hospitals. 29. Airways; aircraft and air navigation; provision of aerodromes; regulation and organisation of air traffic and of aerodromes; provision for aeronautical education and training and regulation of such education and training provided by States and other agencies. 30. Carriage of passengers and goods by railway, sea or air, or by national waterways in mechanically propelled vessels. 31. Posts and telegraphs; telephones, wireless, broadcasting and other like forms of communication. 32. Property of the Union and the revenue therefrom, but as regards property situated in a State ^2^***subject to legislation by the State, save in so far as Parliament by law otherwise provides. ^3^****** 34. Courts of wards for the estates of Rulers of Indian States. 35. Public debt of the Union. 36. Currency, coinage and legal tender; foreign exchange. 37. Foreign loans. 38. Reserve Bank of India. 39. Post Office Savings Bank. 40. Lotteries organised by the Government of India or the Government of a State. 41. Trade and commerce with foreig....
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....d by Parliament by law to be an institution of national importance. 63. The institutions known at the commencement of this Constitution as the Benares Hindu University, the Aligarh Muslim University and the ^4 [Delhi University; the University established in pursuance of article 371E]; any other institution declared by Parliament by law to be an institution of national importance. 64. Institutions for scientific or technical education financed by the Government of India wholly or in part and declared by Parliament by law to be institutions of national importance. 65. Union agencies and institutions for- (a) professional, vocational or technical training, including the training of police officers; or (b) the promotion of special studies or research; or (c) scientific or technical assistance in the investigation or detection of crime. 66. Co-ordination and determination of standards in institutions for higher education or research and scientific and technical institutions. 67. Ancient and historical monuments and records, and archaeological sites and remains ^5 [declared by or under law made by Parliament] to be of national importance. 68. The Survey ....
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....income. 83. Duties of customs including export duties. ^29[84. Duties of excise on the following goods manufactured or produced in India, namely:- (a) petroleum crude; (b) high speed diesel; (c) motor spirit (commonly known as petrol); (d) natural gas; (e) aviation turbine fuel; and (f) tobacco and tobacco products.] 85. Corporation tax. 86. Taxes on the capital value of the assets, exclusive of agricultural land, of individuals and companies; taxes on the capital of companies. 87. Estate duty in respect of property other than agricultural land. 88. Duties in respect of succession to property other than agricultural land. 89. Terminal taxes on goods or passengers, carried by railway, sea or air; taxes on railway fares and freights. 90. Taxes other than stamp duties on transactions in stock exchanges and futures markets. 91. Rates of stamp duty in respect of bills of exchange, cheques, promissory notes, bills of lading, letters of credit, policies of insurance, transfer of shares, debentures, proxies and receipts. ^30[92. xxx] ^8[92A. Taxes on the sale or purchase of goods other than newspapers, where such sale or purchase takes pla....
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....of national importance. 13. Communications, that is to say, roads, bridges, ferries, and other means of communication not specified in List I; municipal trams ways; ropeways; inland waterways and traffic thereon subject to the provisions of List I and List III with regard to such waterways; vehicles other than mechanically propelled vehicles. 14. Agriculture, including agricultural education and research, protection against pests and prevention of plant diseases. 15. Preservation, protection and improvement of stock and prevention of animal diseases; veterinary training and practice. 16. Pounds and the prevention of cattle trespass. 17. Water, that is to say, water supplies, irrigation and canals, drainage and embankments, water storage and water power subject to the provisions of entry 56 of List I. 18. Land, that is to say, rights in or over land, land tenures including the relation of landlord and tenant, and the collection of rents; transfer and alienation of agricultural land; land improvement and agricultural loans; colonization. ^15^****** 21. Fisheries. 22. Courts of wards subject to the provisions of entry 34 of List I; encumbered and attached es....
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....ct of agricultural land. 49. Taxes on lands and buildings. 50. Taxes on mineral rights subject to any limitations imposed by Parliament by law relating to mineral development. 51. Duties of excise on the following goods manufactured or produced in the State and countervailing duties at the same or lower rates on similar goods manufactured or produced elsewhere in India:- (a) alcoholic liquors for human consumption; (b) opium, Indian hemp and other narcotic drugs and narcotics, but not including medicinal and toilet preparations containing alcohol or any substance included in sub-paragraph (b) of this entry. ^31[52. xxx] 53. Taxes on the consumption or sale of electricity. ^32[54. Taxes on the sale of petroleum crude, high speed diesel, motor spirit (commonly known as petrol), natural gas, aviation turbine fuel and alcoholic liquor for human consumption, but not including sale in the course of inter-State trade or commerce or sale in the course of international trade or commerce of such goods.] ^33[55. xxx] 56. Taxes on goods and passengers carried by road or on inland waterways. 57. Taxes on vehicles, whether mechanically propelled or not, ....
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.... official trustees. ^21[11A. Administration of Justice; constitution and organisation of all courts, except the Supreme Court and the High Courts.] 12. Evidence and oaths; recognition of laws, public acts and records, and judicial proceedings. 13. Civil procedure, including all matters included in the Code of Civil Procedure at the commencement of this Constitution, limitation and arbitration. 14. Contempt of court, but not including contempt of the Supreme Court. 15. Vagrancy; nomadic and migratory tribes. 16. Lunacy and mental deficiency, including places for the reception or treatment of lunatics and mental deficients. 17. Prevention of cruelty to animals. ^22[17A. Forests. 17B. Protection of wild animals and birds.] 18. Adulteration of foodstuffs and other goods. 19. Drugs and poisons, subject to the provisions of entry 59 of List I with respect to opium. 20. Economic and social planning. ^23[20A. Population control and family planning.] 21. Commercial and industrial monopolies, combines and trusts. 22. Trade unions; industrial and labour disputes. 23. Social security and social insurance; employment and unemployment. 24. Welfa....
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....f property.] 43. Recovery in a State of claims in respect of taxes and other public demands, including arrears of land-revenue and sums recoverable as such arrears, arising outside that State. 44. Stamp duties other than duties or fees collected by means of judicial stamps, but not including rates of stamp duty. 45. Inquiries and statistics for the purposes of any of the matters specified in List II or List III. 46. Jurisdiction and powers of all courts, except the Supreme Court, with respect to any of the matters in this List. 47. Fees in respect of any of the matters in this List, but not including fees taken in any court. *************************** Notes : 1. Inserted by the Constitution (Forty-second Amendment) Act, 1976, Section 57 (w.e.f. 3-1-1977). 2. The words and letters "specified in Part A or Part B of the First Schedule" omitted by the Constitution (Seventh Amendment) Act, 1956, Section 29 and Schedule 3. Entry 33 omitted by Section 26. ibid. 4. Substituted by the Constitution (Thirty-second Amendment) Act, 1973, Section 4, for "Delhi University and" (w.e.f. 1-7-1974). 5. Substituted by the Constitution (Seventh A....