From 0b8edcb0016705b4472130aed073a7564fef9b03 Mon Sep 17 00:00:00 2001 From: Abhay Rana Date: Thu, 23 Apr 2015 13:00:20 +0530 Subject: [PATCH] AMENDMENT_88ACTUAL_11022003_but_enforced_15012004 --- PART12.txt | 27 ++++++++++++++++++++++++++- SCHEDULE9.txt | 2 +- 2 files changed, 27 insertions(+), 2 deletions(-) diff --git a/PART12.txt b/PART12.txt index 97b46a7..8bfef20 100644 --- a/PART12.txt +++ b/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 diff --git a/SCHEDULE9.txt b/SCHEDULE9.txt index 0de729b..9d71649 100644 --- a/SCHEDULE9.txt +++ b/SCHEDULE9.txt @@ -202,7 +202,7 @@ Act,1974 (Tripura Act 7 of 1974). * * - +92C. Taxes on services. * *