AMENDMENT_88ACTUAL_11022003_but_enforced_15012004

PART12.txt

@@ -58,6 +58,30 @@ respectively leviable.
 (2) The proceeds in any financial year of any such duty leviable within
 any State shall not form part of the Consolidated Fund of India, but shall be
 assigned to that State.
+
+ 
+"268A. Service tax levied by Union and collected and appropriated by the Union a
+nd the
+States.-(1) Taxes on services shall be levied by the Government of India and suc
+h tax
+shall be collected and appropriated by the Government of India and the States in
+ the
+manner provided in clause (2).
+ 
+(2) The proceeds in any financial year of any such tax levied in accordance with
+ the
+provisions of clause (1) shall be-
+ 
+(a) collected by the Government of India and the States;
+ 
+(b) appropriated by the Government of India and the States,
+ 
+in accordance with such principles of collection and appropriation as may be for
+mulated
+by Parliament by law.".
+
+
+
 269. Taxes levied and collected by the Union but assigned to the
 States.— (1) Taxes on the sale or purchase of goods and taxes on the
 consignment of goods shall be levied and collected by the Government of India
@@ -90,7 +114,8 @@ State trade or commerce.
 270. Taxes levied and distributed between the Union and the
 States.—(1) All taxes and duties referred to in the Union List, except the dut
 ies
-and taxes referred to in articles 268 and 269, respectively, surcharge on taxes
+and taxes referred to in articles 268, 268A and 269, respectively, surcharge on 
+taxes
 and duties referred to in article 271 and any cess levied for specific purposes
 under any law made by Parliament shall be levied and collected by the
 Government of India and shall be distributed between the Union and the States

SCHEDULE9.txt

@@ -202,7 +202,7 @@ Act,1974 (Tripura Act 7 of 1974).
 *
 
 *
-
+92C. Taxes on services.
 *
 
 *