Part XII · Distribution of Revenues between the Union and the States
Article 268A Service tax levied by Union and collected and appropriated by the Union and the States.
This article no longer exists. It had provided for service tax levied by the Union and collected and shared with the States. The 101st Amendment omitted it in 2016. The Goods and Services Tax replaced the whole arrangement. Article 268 next to it still governs stamp duties.
- Omitted by the Constitution (One Hundred and First Amendment) Act, 2016, s. 7 (w.e.f. 16-9-2016).
What it means
Plain words summary of the article above. Not legal advice.
This article no longer exists. It had provided for service tax levied by the Union and collected and shared with the States. The 101st Amendment omitted it in 2016. The Goods and Services Tax replaced the whole arrangement. Article 268 next to it still governs stamp duties.
This article no longer forms part of the Constitution. It is kept here for the historical record.