Seventh Schedule after Constitution 101st Amendment Bill 2016

By | August 5, 2016
(Last Updated On: August 5, 2016)

SEVENTH SCHEDULE

[Article 246]

LIST I – UNION LIST

 [RELEVANT PROVISIONS OF CONSTITUTION OF INDIA AS AMENDED BY THE CONSTITUTION (ONE HUNDRED AND FIRST AMENDMENT) BILL, 2016

AS PASSED BY RAJYA SABHA ON 3RD AUGUST, 2016]

 

SEVENTH SCHEDULE

[Article 246]

LIST I – UNION LIST

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2[84. Duties of excise on the following goods manufactured or produced in India, namely:—

(a) petroleum crude;

(b) high speed diesel;

(c) motor spirit (commonly known as petrol);

(d) natural gas;

(e) aviation turbine fuel; and

(f) tobacco and tobacco products.]

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92. 3[***]

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92C. 4[***]

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LIST II – STATE LIST

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52. 5 [***]

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6 [54. Taxes on the sale of petroleum crude, high speed diesel, motor spirit (commonly known as petrol), natural gas, aviation turbine fuel and alcoholic liquor for human consumption, but not including sale in the course of inter-State trade or commerce or sale in the course of international trade or commerce of such goods.]

55. 7 [***]

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8 [62. Taxes on entertainments and amusements to the extent levied and collected by a Panchayat or a Municipality or a Regional Council or a District Council.]

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2. Substituted, by the Constitution (One Hundred and First Amendment) Bill, 2016. Prior to its substitution, entry 84 read as under :

“84. Duties of excise on tobacco and other goods manufactured or produced in India except—

(a) alcoholic liquors for human consumption;

(b) opium, Indian hemp and other narcotic drugs and narcotics,

but including medicinal and toilet preparations containing alcohol or any substance included in sub-paragraph (b) of this entry.”

3. Omitted, by the Constitution (One Hundred and First Amendment) Bill, 2016.  Prior to its omission, entry 92 read as under :

“92. Taxes on the sale or purchase of newspapers and on advertisements published therein.”

4. Omitted, by the Constitution (One Hundred and First Amendment) Bill, 2016,  Prior to its omission, entry 92C read as under

92C. Taxes on services.”

5.  Omitted by the Constitution (One Hundred and First Amendment) Bill, 2016, Prior to its omission, entry 52 read as under :

“52. Taxes on the entry of goods into a local area for consumption, use or sale therein.”

6.  Substituted, by the Constitution (One Hundred and First Amendment) Bill, 2016 Prior to its substitution, entry 54 read as under :

“54. Taxes on the sale or purchase of goods other than newspapers, subject to the provisions of entry 92A of List I.”

7. Omitted, by the Constitution (One Hundred and First Amendment) Bill, 2016 . Prior to its omission, entry 55 read as under :

“55. Taxes on advertisements other than advertisements published in the newspapers and advertisements broadcast by radio or television.”

8. Substituted, ibid. Prior to its substitution, entry 62 read as under :

“62. Taxes on luxuries, including taxes on entertainments, amusements, betting and gambling.”

Download RELEVANT PROVISIONS OF CONSTITUTION OF INDIA [AS AMENDED BY THE CONSTITUTION (ONE HUNDRED AND FIRST AMENDMENT) BILL, 2016

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