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Constitution of India · Part XII: Finance, Property, Contracts and Suits · Distribution of Revenues between the Union and the States

Article 268A: Service tax levied by Union and collected by the Union and the States.—Omitted

In plain words

This article, on service tax levied by the Union, has been omitted by the Constitution (One Hundred and First Amendment) Act, 2016.

A simplified explanation, prepared with AI assistance from the official text below and checked automatically against it for numbers and cross-references. The official text is the law and prevails over this summary. Not legal advice.

Official text

Omitted by the Constitution (One Hundred and First Amendment) Act, 2016, s. 7 (w.e.f. 16-9-2016). 2. The words "and such duties of excise on medicinal and toilet preparations"

Source: India Code (Legislative Department), the official text of the Constitution of India. As amended up to the Constitution (One Hundred and Sixth Amendment) Act, 2023. Text as on 10 September 2026. Words in square brackets [ ] were inserted or substituted by later amending Acts, and *** marks words omitted by an amendment. The amendment footnotes are not reproduced here. Official text on India Code.

Supreme Court judgments citing the article 268A