रजिस्ट्रीसं० डी० एल० ( एन ) 04/0007/2003-05
REGISTERED No. DL ( N) 04/0007/ 2003-05
भारत को राजपत्र The Gazette of India
असाधारण
EXTRAORDINARY
भाग II - खण्ड 1
PART II - Section 1
प्राधिकार से प्रकाशित
PUBLISHED BY AUTHORITY
नई दिल्ली, शुक्रवार, जनवरी 16, 2004/ पौष 26, 1925
सं० 12] No. 12]
NEW DELHI , FRIDAY, JANUARY 16, 2004/ PAUSA 26 , 1925
इस भाग में भिन्न पृष्ठ संख्या दी जाती है जिससे कि यह अलग संकलन के रूप में रखा जा सके ।
Separate paging is given to this Part in order that it may be filed as a separate compilation .
MINISTRY OF LAW AND JUSTICE
(Legislative Department)
New Delhi , the 16th January, 2004/Pausa 26 , 1925 ( Saka)
The following Act of Parliament , after having been ratified by the Legislatures of not less than one- half of the States by resolutions to that effect , received the assent of the President on the 15th January , 2004 and is hereby published for general informa- tion:-
THE CONSTITUTION ( EIGHTY - EIGHTH AMENDMENT) АСТ,
2003
[15th January, 2004. ]
AnAct further to amend the Constitution of India.
BE it enacted by Parliament in the Fifty- fourth Year of the Republic of India as follows:-
1.(1) This Act may be called the Constitution (Eighty- eighth Amendment) Act , 2003 . Short title and com- mencement .
(2) It shall come into force on such date as the Central Government may, by notification in the Official Gazette , appoint.
2
THE GAZETTE OF INDIA EXTRAORDINARY
[Part II-Sec . 1]
2. After article 268 of the Constitution , the following article shall be inserted , namely:-- Insertion of new article 268A .
"268A . ( 1 ) Taxes on services shall be levied by the Government of India and such tax shall be collected and appropriated by the Government of India and the States in the manner provided in clause (2).
Service tax levied by Union and collected and appropriated by the Union and the States .
(2) The proceeds in any financial year of any such tax levied in accordance with the provisions of clause ( 1 ) shall be-
(a) collectedby 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 formulated by Parliament by law.".
Amendment of article 270.
3. Inarticle 270 of the Constitution , in clause ( 1 ) , for the words and figures " articles 268 and 269 ", the words , figures and letter " articles 268 , 268A and 269 " shall be substituted.
4. In the Seventh Schedule to the Constitution , in List I- Union List , after entry 92B, the following entry shall be inserted , namely:-
Amendment of Seventh Schedule.
"92C . Taxes on services ." .
T.K.VISWANATHAN , Secy. to the Govt. ofIndia .
PRINTED BY THE MANAGER, GOVERNMENT OF INDIA PRESS , MINTO ROAD , NEW DELHI AND PUBLISHED BY THE CONTROLLER OF PUBLICATIONS , DELHI , 2004 .
MGIPMRND-4628GI-16-01-2004 .