Goods and Services Tax

News and Press Release – Dated:- 11-8-2016 – Consumer Price Indices (Rural, Urban, Combined), compiled by the Ministry of Statistics and Programme Implementation, reflects the realistic picture of the prices of consumer goods and services because of the following reasons: prices are collected from 1,181 selected village markets covering all districts of the country for rural areas and from 1,114 urban markets of 310 selected towns of urban areas; these markets are, more or less equally, distrib

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Goods and Services Tax – Started By: – Binu Karuthedath – Dated:- 11-8-2016 Last Replied Date:- 11-9-2016 – Dear Sir How we can determine the point of sales in connection with IPR interstate sale for VAT payment – Reply By JSW CEMENT LIMITED – The Reply = In my opinion, the day when the right to use the intellectual property has been assigned to buyer, the date and time of such assignment shall be the point of sale. – Reply By Ganeshan Kalyani – The Reply = Sir, the point of taxation is the tim

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Goods and Services Tax – GST – By: – CA Akash Phophalia – Dated:- 11-8-2016 Last Replied Date:- 12-8-2016 – Editorial Note The concept of indirect taxation is in the process of revolutionary change. Concept of manufacturing, sale and provision of service are going to be merged in the new concept of supply. This article aims at enlightening readers about the current provision of Model GST law in relation to agriculturist. Introduction India is the land of villages. The saying is clear about the core activities of majority residents of our country. Agriculture is the key activity and needs to be kept out of the purview of taxation law. Currently, it is out of the purview of excise and core agriculturally and related activities are kept out of service tax law also. Further, VAT law has also kept agricultural products out of taxation regime. This intent of law is seemed to be carried as legacy under the upcoming new GST regime also. Meaning of Agriculture Clause 2(7) of Model GST Act prov

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g of this term is explained hereunder. Meaning of to cultivate personally It means to carry on any agricultural operation on one s own account – (a) by one s own labour, or (b) by the labour of one s family, or (c) by servants on wages payable in cash or kind (but not in crop share) or by hired labour under one s personal supervision or the personal supervision of any member of one s family. As per explanations given in the said clause, a widow or minor or a person who is subject to any physical or mental disability or is a serving member of the armed forces of the Union, shall be deemed to cultivate land personally if it is cultivated by her or his servants or by hired labour. In case of Hindu undivided family, land shall be deemed to be cultivated personally, if it is cultivated by any member of such family. Who can be an agriculturist? Form the plain reading of the meaning of agriculturist it gives an impression that any person whether it may be an individual, or firm or HUF or asso

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nderstood in the common parlance. Although agricultural operations are normally carried on the land which is called as an agricultural land in common parlance. But it is not statutorily required that the land has to be an agricultural land. Further, it is noticeable point that agricultural operations could be carried out at any place and not essentially on ground land. Benefit to agriculturist Tax under GST law is payable by the taxable person and it is the taxable person who needs to comply with all the formalities under GST law. Taxable person is defined under clause 9 of the Model GST law. The said clause provides that an agriculturist shall not be considered as a taxable person. It implies that once a person is an agriculturist then it is not required to comply with any of the compliances under this law being not a taxable person. Boon to agriculturist From the reading of the existing Model GST law it conveys that once a person is an agriculturist it is out of the definition of the

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Goods and Services Tax – GST – By: – Smitesh Desai – Dated:- 11-8-2016 Last Replied Date:- 16-8-2016 – GST is most likely to be introduced with effect from 1st April 2017. With its introduction, the following 3 major taxes will be abolished: Central Excise Duty Service Tax Value Added Tax (VAT) Supply will become the Taxable Event rather than Manufacture or Sale. GST will comprise of the following 3 elements: Central Goods & Services Tax (CGST) State Goods & Service Tax (SGST) Inter-State Goods & Services Tax (IGST) – not a different tax, really! The taxation mechanism will operate in 2 formats: Intra-State ie. Within the state Inter-State ie. Between 2 states Every transaction will attract both the taxes is CGST + SGST. The ra

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toms Duty. Input Tax Credit (ITC) will be available to an assessee, ie manufacturer or service provider having turnover beyond the exempt limit (10.00 lacs). ITC will be operated as follows: Credit of IGST, CGST & SGST will be separately availed & accounted IGST credit will be first used for payment of IGST liability IGST credit remaining in balance will be utilised for payment of CGST liability IGST credit remaining in balance will be utilised for payment of SGST liability CGST credit will be first used for payment of CGST liability Balance of CGST credit will be then be used for payment of IGST liability CGST credit cannot be used for payment of SGST liability SGST credit will be usable for payment of SGST liability ONLY. The abov

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have much say about credit management because the credit register maintained at the assessee s desktop must also be uploaded into the NSDL+RBI driven software, for computation of net GST liability. GST liability will be computed through the output register maintained by the assessee & uploaded on the RBI+NSDL software. The following chart explains the ITC & cash payment mechanism: CGST SGST IGST Opening Balance Fresh Credits Credit Available Credits Utilised Closing Balance/Cash Payment ISD mechanism remains intact. Branch transfer will attract GST. Exports will remain zero-rated. – Reply By ramniranjan kandoi – The Reply = Dear Smitesh.Read your Article GST Basics It is really short & sweet & simple to understand by a Layma

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Goods and Services Tax – GST – Enabling Provisions – TMI Updates – Highlights

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Goods and Services Tax – Started By: – ashwin kumar – Dated:- 10-8-2016 Last Replied Date:- 11-8-2016 – Dear sir, As per section 15(2)(d) of CSGT/SGST Act 2016 , any taxes duties etc are to be included in the transaction value for applying GST rate tax. Does this mean, in case of Import customs duty shall part of transaction value while applying IGST rate. If so, whether still cascading exists. thank you – Reply By Ganeshan Kalyani – The Reply = Sir, Section 15 (2)(d) of GST Act states that, 'any taxes, duties, fees and charges levied under any statute other than the SGST Act or the CGST Act or the IGST Act;' The above provision states that any taxes other than the GST (briefly) would form part of value of transaction. Customs duty

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y case it is not be understood these taxes would then be elapsed. It would be there but their name is IGST and not CVD and SAD. Thanks. – Reply By ashwin kumar – The Reply = sir, I understood what you have said, my main intention to ask this is because, the aim of GST is to avoid tax on tax, if then why again the same type of clause is introduced in new regime.thanks – Reply By Ganeshan Kalyani – The Reply = Sir, even in the proposed GST all the taxes have not been subsumed. Thus there would be another amendment on which the houses shall be debating. However on the taxes been subsumed the rate shall be hiked on calculated basis. Sir, Customs duty is levied to control imports and exports and in my view this duty shall be there for the purpos

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Goods and Services Tax – Started By: – ashwin kumar – Dated:- 10-8-2016 Last Replied Date:- 11-9-2016 – Dear sir,Whether there will be any practical training programmes for professionals before implementation of the Act. And any facilitation centers are given authorized for tax payment and return preparation schemes – Reply By Ganeshan Kalyani – The Reply = Sir, there is a clause for Facilitation Centre in the GST Law. Sir, I have not read about training clause in the GST. However department sh

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New forward looking Guidelines issued by Department of Expenditure, Ministry of Finance to improve the efficiency with which Public Funded Schemes and Projects are appraised and approved; In order to bring-in the concept of outcome evaluation to improve the delivery of public goods and services to the citizens – News and Press Release – Dated:- 10-8-2016 – In order to build a growth friendly eco-system, financial processes and systems are as important as the fund allocations. The Department of Expenditure, Ministry of Finance has issued comprehensive guidelines on 5th August, 2016 for appraisal and approval of public funded schemes and projects. With the announcement in the Union Budget, 2016-17 of doing away with Plan Non-Plan distinction

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and formats for appraisal and approval of schemes (program based costs centers for delivery of public goods and services) and projects (which involve one-time expenditure for creation of capital assets yielding financial/economic returns). The implementing Ministries have been delegated powers to appraise schemes and projects costing up to ₹ 500 crore through their Standing Finance Committee and Delegated Investment Boards respectively. Specific time frame for appraisal have been laid down for speedier decision making. The revised guidelines are forward looking and will help the Departments restructure their schemes in a framework that is independent of the Plan Non-Plan distinction. Click here to see Office Memorandum(OM) – News – P

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Minister of State for Finance and Corporate Affairs calls for Efficient Management of Resources; Indian Cost Accounts Service (ICoAS) to play a Proactive Role in assisting the execution of Projects, Schemes and Operations of Government of India and role in GST implementation ; MOS (Finance &Corporate Affairs) inaugurated the Second Indian Cost Accounts Service Day yesterday – Goods and Services Tax – GST – Dated:- 10-8-2016 – The Minister of State for Finance and Corporate Affairs Shri Arjun Ram Meghwal emphasized that Government is committed to pursue the economic reforms by implementing GST and Indian Cost Accounts Service (ICoAS) Officers can also play proactive role in its effective implementation. Shri Meghwal also stated that presence

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Shri Ashok Lavasa, Finance Secretary & Secretary (Expenditure), Government of India emphasized the need to achieve fiscal consolidation by progressively reducing expenditure on subsidies through improved targeting of beneficiaries and making available scarce funds for investment in infrastructure and development programmes. He said India has a developing challenges that are so huge and so demanding and of course there are not enough resources to address them immediately, so the optimum resources is the key. In this regard ICoAS Officers can play important role. Earlier in her welcome address, Smt Aruna Sethi, Additional Chief Adviser Cost and Head of Service said that in the ongoing global economic scenario, technological innovation, au

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nting etc. for the Government Ministries and Departments in respect of the matters referred to them. She further said that ICoAS Officers are assisting different Central Government Ministries/Departments/Organizations in solving complex Price/Cost related issues, in fixing fair prices for various services/products and rendering advice to various Ministries/Departments in cost and financial matters. She also highlighted the proactive role the ICoAS officers can play in implementation of GST. Chairman CBEC, Shri Najeeb Shah, Addl Secretary, Department of Revenue Shri B.N. Sharma and other experts from CBEC deliberated the nuances of GST during the panel discussion held at the event. Senior Officers from Ministry of Finance and other Departmen

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Goods and Services Tax – GST – By: – Monarch Bhatt – Dated:- 10-8-2016 – Yes, I call it as the most popular constitutional amendment bill in the history of India since Independence and I think so it s popularity will not be beat by any future constitutional amendment bill unless constitutional amendment bill for reservation will get announced!!! Why is this so popular even amongst the general public? Because it has been in discussion since long? or because since it is delayed? or because of the drama taking place at lower house and upper house while passing the bill? or because it is about the introduction of major indirect tax reforms in India? Likewise we all have so many questions about it. But in my view it is in discussion as this will brought major indirect tax reforms in India which will have an indirect impact on each individual. The bill was passed in the lower house i.e. Lokshabha on 06/05/2015 and after more than a year it has been passed by the upper house i.e. Rajyasabha

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andatory by its replacement with the use of words parliament shall, by law, . Hence, Centre has given the assurance to states to compensate for the loss of revenue. 1% ADDITIONAL TAX SCRAPPED: The 1% additional levy has been scrapped. The clause 18 of the bill was providing for additional 1% tax on supply of goods and services and it was supposed to be used by the Centre to pay it to the states from where supply of goods and services were originated. The clause 18 has been completely omitted as Centre has already agreed to compensate the states for the loss incurred by them due to introduction of GST. Previously this clause was specifically kept for the states like Gujarat, Maharashtra, Tamil Nadu which were mainly manufacturing states where it is not necessary that consumption will also takes place within the states and introduction of destination based GST may lead to loss of revenue to such states. Now since, loss will be compensated by Centre to every states there is no need to lev

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to say for the GST rates to be announced. Further, I have not seen any bill wherein, rates has been specified in the constitution itself as if in future to meet the requirements of expenses it is to be increased, again one need to amend the constitution. Therefore, rates will be provided in the CGST, SGST and IGST bills itself. ASSESSEE BELOW 1.5 CRORE OF TURNOVER TO BE ADJUDICATED ONLY BY STATES: It was recommended to include that small assesse having turnover below 1.5 crore, to be adjudicated only by the states. However, it has not been included as it is constitutional amendment bill. The same will be taken care by the GST council and recommended accordingly in the CGST, SGST and IGST bills itself. It is yet to be seen that what GST councils recommends for each of the aspects and how such recommendations will be actually implemented while passing CGST, SGST and IGST bills? Further, it is also to be seen that whether it will be presented as money bill or as finance bill? – Articles –

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SEZ – S.O. 2736 (E) – Dated:- 9-8-2016 – MINISTRY OF COMMERCE AND INDUSTRY (Department of Commerce) NOTIFICATION New Delhi, the 9th August, 2016 S.O. 2736 (E).-Whereas, M/s. Suzlon Infrastructure Limited., a private organization in the State of Karnataka, has proposed under section 3 of the Special Economic Zones Act, 2005 (28 of 2005), (hereinafter referred to as the said Act) to set up a sector specific Special Economic Zone for High tech Engineering products and related goods and services at Nadasalu, Nandikooru, Polimaru and Hejamadi Villages in Udupi Taluk and District in the State of Karnataka; And, whereas, the Central Government, in exercise of the powers conferred by sub-section (1) of section 4 of the said Act read with rule 8 of

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9; And, whereas, the Central Government, also approved the request of change of name from M/s. Synefra Engineering and Construction Ltd to M/s Aspen Infrastructures Ltd vide letter dated 12th August, 2014; And, whereas, M/s Aspen Infrastructures Ltd SEZ has now proposed for de-notification of 102.36382 hectares at the above Special Economic Zone; And, whereas, the State Government of Karnataka has given its approval to the proposal vide letter No. I&C/VTPC/Aspen/NOC/2016-17, dated 20th May, 2016; And, whereas, the Development Commissioner, Cochin Special Economic Zone has recommended the proposal for de-notification of an area of 102.36382 hectares of the Special Economic Zone; Now, whereas, the Central Government is satisfied that the

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329 7. Nadasalu 80/1B2 0.12141 8. Nadasalu 80/2A1 0.04452 9. Nadasalu 80/2A2 0.82558 10. Nadasalu 80/2A3 0.42088 11. Nadasalu 80/2B 0.80534 12. Nadasalu 80/2C 2.31485 13. Nadasalu 82/1A2 0.08094 14. Nadasalu 82/1C 0.55038 15. Nadasalu 82/2B2 0.21854 16. Nadasalu 82/2 C2 0.01500 17. Nadasalu 82/2D 0.56354 18. Nadasalu 83/1 4.21891 19. Nadasalu 83/2 0.94360 20. Nadasalu 84 1.91502 21. Nadasalu 86/1 3.11470 22. Nadasalu 242/1 2.37960 23. Nadasalu 242/2 10.32699 24. Nadasalu 250/4A2 0.01214 25. Nadasalu 250/4B2 0.20639 26. Nadasalu 251/1A1 0.57062 27. Nadasalu 251/1A2 0.55443 28. Nadasalu 251/1B 0.70822 29. Nadasalu 251/1C 0.65156 30. Nadasalu 251/1D 1.61068 31. Nadasalu 251/2 0.15783 32. Nadasalu 251/3 0.49777 33. Nadasalu 251/4 1.57426 34. Na

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Goods and Services Tax – Started By: – Narendra Soni – Dated:- 8-8-2016 Last Replied Date:- 11-9-2016 – Dear expertsIn GST Act, procedure of disposal of Refund (excise/service tax/VAT) filed in present law is given below:-(i) The refund if allowed would accrue in cash under the earlier law, viz., and would not be credited to the electronic credit ledger or electronic cash ledger.(ii) The refund if rejected, fully or partially would lapse, no credit will be allowed.Please suggest1.The stage of rejection when the refund will be treated as 'rejected' i.e.rejected by Asst.Commir /DC or By Commr. (Appeal) or by Jt.Secretory or by HC/SC.2.What will be for refund/rebate claims pending at Commr (Appeal) or by Jt.Secretory or by HC/SC, due

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to ensure quick refund, 80% of the refund on account of exports of goods & services will be given expeditiously ,on provisional basis, while balance 20% will be refunded after due verification of documents. For the exporters, the facility of duty free imports/ procurement of inputs for exports should continue else it will lead to increasing requirement of working capital even for payment of IGST /CGST/SGST. This will hit MSME as their cost of capital is quite high, blunting their competitive edge in exports .The exemption will not lead to any loss of revenue as in any case exporters will be entitled to refund which affect their liquidity. – Reply By Ganeshan Kalyani – The Reply = Sir, 1) in my view the highest authority. 2) special team

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Section 20 – Amendment Acts – The Constitution (One Hundred and First Amendment) Act, 2016 – Constitution (One Hundred and First Amendment) Act, 2016 – Section 20 – Power of President to remove difficulties. 20. (1) If any difficulty arises in giving effect to the provisions of the Constitution as amended by this Act (including any difficulty in relation to the transition from the provisions of the Constitution as they stood immediately before the date of assent of the President to this Act to

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Section 19 – Amendment Acts – The Constitution (One Hundred and First Amendment) Act, 2016 – Constitution (One Hundred and First Amendment) Act, 2016 – Section 19 – Transitional provisions. 19. Notwithstanding anything in this Act, any provision of any law relating to tax on goods or services or on both in force in any State immediately before the commencement of this Act, which is inconsistent with the provisions of the Constitution as amended by this Act shall continue to be inforce until ame

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Section 18 – Amendment Acts – The Constitution (One Hundred and First Amendment) Act, 2016 – Constitution (One Hundred and First Amendment) Act, 2016 – Section 18 – Compensation to States for loss of revenue on account of introduction of goods and services tax. 18. Parliament shall, by law, on the recommendation of the Goods and Services Tax Council, provide for compensation to the States for loss of revenue arising on account of implementation of the goods and services tax for a period of five

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Section 17 – Amendment Acts – The Constitution (One Hundred and First Amendment) Act, 2016 – Constitution (One Hundred and First Amendment) Act, 2016 – Section 17 – Amendment of Seventh Schedule. 17. In the Seventh Schedule to the Constitution,- (a) in List I – Union List,- (i) for entry 84, the following entry shall be substituted, namely:- 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. ; (ii) entries 92 and 92C shall be omitted; (b) in List II – State List,- (i) entry 52 shall be omitted; (ii) for entry 54, the following entry shall be substituted, namely:- 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

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while on such deployment.] 3. Delimitation of cantonment areas, local self-government in such areas, the constitution and powers within such areas of cantonment authorities and the regulation of house accommodation (including the control of rents) in such areas. 4. Naval, military and air force works. 5. Arms, firearms, ammunition and explosives. 6. Atomic energy and mineral resources necessary for its production. 7. Industries declared by Parliament by law to be necessary for the purpose of defence or for the prosecution of war. 8. Central Bureau of Intelligence and Investigation. 9. Preventive detention for reasons connected with Defence, Foreign Affairs, or the security of India; persons subjected to such detention. 10. Foreign affairs; all matters which bring the Union into relation with any foreign country. 11. Diplomatic, consular and trade representation. 12. United Nations Organisation. 13. Participation in international conferences, associations and other bodies and implementi

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ulation of such education and training provided by States and other agencies. 26. Lighthouses, including lightships, beacons and other provision for the safety of shipping and aircraft. 27. Ports declared by or under law made by Parliament or existing law to be major ports, including their delimitation, and the constitution and powers of port authorities therein. 28. Port quarantine, including hospitals connected therewith; seamen's and marine hospitals. 29. Airways; aircraft and air navigation; provision of aerodromes; regulation and organisation of air traffic and of aerodromes; provision for aeronautical education and training and regulation of such education and training provided by States and other agencies. 30. Carriage of passengers and goods by railway, sea or air, or by national waterways in mechanically propelled vessels. 31. Posts and telegraphs; telephones, wireless, broadcasting and other like forms of communication. 32. Property of the Union and the revenue therefrom,

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notes and other like instruments. 47. Insurance. 48. Stock exchanges and futures markets. 49. Patents, inventions and designs; copyright; trade-marks and merchandise marks. 50. Establishment of standards of weight and measure. 51. Establishment of standards of quality for goods to be exported out of India or transported from one State to another. 52. Industries, the control of which by the Union is declared by Parliament by law to be expedient in the public interest. 53. Regulation and development of oilfields and mineral oil resources; petroleum and petroleum products; other liquids and substances declared by Parliament by law to be dangerously inflammable. 54. Regulation of mines and mineral development to the extent to which such regulation and development under the control of the Union is declared by Parliament by law to be expedient in the public interest. 55. Regulation of labour and safety in mines and oilfields. 56. Regulation and development of inter-State rivers and river va

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he Aligarh Muslim University and the 4 [Delhi University; the University established in pursuance of article 371E]; any other institution declared by Parliament by law to be an institution of national importance. 64. Institutions for scientific or technical education financed by the Government of India wholly or in part and declared by Parliament by law to be institutions of national importance. 65. Union agencies and institutions for- (a) professional, vocational or technical training, including the training of police officers; or (b) the promotion of special studies or research; or (c) scientific or technical assistance in the investigation or detection of crime. 66. Co-ordination and determination of standards in institutions for higher education or research and scientific and technical institutions. 67. Ancient and historical monuments and records, and archaeological sites and remains 5 [declared by or under law made by Parliament] to be of national importance. 68. The Survey of In

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ident and Governors; salaries and allowances of the Ministers for the Union; the salaries, allowances, and rights in respect of leave of absence and other conditions of service of the Comptroller and Auditor-General. 76. Audit of the accounts of the Union and of the States. 77. Constitution, organisation, jurisdiction and powers of the Supreme Court (including contempt of such Court), and the fees taken therein; persons entitled to practise before the Supreme Court. 78. Constitution and organisation 6 [(including vacations)] of the High Courts except provisions as to officers and servants of High Courts; persons entitled to practise before the High Courts. 7[79. Extension of the jurisdiction of a High Court to, and exclusion of the jurisdiction of a High Court from, any Union territory.] 80. Extension of the powers and jurisdiction of members of a police force belonging to any State to any area outside that State, but not so as to enable the police of one State to exercise powers and j

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of succession to property other than agricultural land. 89. Terminal taxes on goods or passengers, carried by railway, sea or air; taxes on railway fares and freights. 90. Taxes other than stamp duties on transactions in stock exchanges and futures markets. 91. Rates of stamp duty in respect of bills of exchange, cheques, promissory notes, bills of lading, letters of credit, policies of insurance, transfer of shares, debentures, proxies and receipts. 30[92. xxx] 8[92A. Taxes on the sale or purchase of goods other than newspapers, where such sale or purchase takes place in the course of inter-State trade or commerce.] 9[92B. Taxes on the consignment of goods (whether the consignment is to the person making it or to any other person), where such consignment takes place in the course of inter-State trade or commerce.] 30[92C. xxx] 93. Offences against laws with respect to any of the matters in this List. 94. Inquiries, surveys and statistics for the purpose of any of the matters in this

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with other States for the use of prisons and other institutions. 5. Local government, that is to say, the constitution and powers of municipal corporations, improvement trusts, district boards, mining settlement authorities and other local authorities for the purpose of local self-government or village administration. 6. Public health and sanitation; hospitals and dispensaries. 7. Pilgrimages, other than pilgrimages to places outside India. 8. Intoxicating liquors, that is to say, the production, manufacture, possession, transport, purchase and sale of intoxicating liquors. 9. Relief of the disabled and unemployable. 10. Burials and burial grounds; cremations and cremation grounds. 13***** 12. Libraries, museums and other similar institutions controlled or financed by the State; ancient and historical monuments and records other than those 14 [declared by or under law made by Parliament] to be of national importance. 13. Communications, that is to say, roads, bridges, ferries, and oth

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rds subject to the provisions of entry 34 of List I; encumbered and attached estates. 23. Regulation of mines and mineral development subject to the provisions of List I with respect to regulation and development under the control of the Union. 24. Industries subject to the provisions of 16[entries 7 and 52] of List I. 25. Gas and gas-works. 26. Trade and commerce within the State subject to the provisions of entry 33 of List III. 27. Production, supply and distribution of goods subject to the provisions of entry 33 of List III. 28. Markets and fairs. 17****** 30. Money-lending and money-lenders; relief of agricultural indebtedness. 31. Inns and inn-keepers. 32. Incorporation, regulation and winding up of corporations, other than those specified in List I, and universities; unincorporated trading, literary, scientific, religious and other societies and associations; co-operative societies. 33. Theatres and dramatic performances; cinemas subject to the provisions of entry 60 of List I;

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e or out of the Consolidated Fund of the State. 43. Public debt of the State. 44. Treasure trove. 45. Land revenue, including the assessment and collection of revenue, the maintenance of land records, survey for revenue purposes and records of rights, and alienation of revenues. 46. Taxes on agricultural income. 47. Duties in respect of succession to agricultural land. 48. Estate duty in respect of agricultural land. 49. Taxes on lands and buildings. 50. Taxes on mineral rights subject to any limitations imposed by Parliament by law relating to mineral development. 51. Duties of excise on the following goods manufactured or produced in the State and countervailing duties at the same or lower rates on similar goods manufactured or produced elsewhere in India:- (a) alcoholic liquors for human consumption; (b) opium, Indian hemp and other narcotic drugs and narcotics, but not including medicinal and toilet preparations containing alcohol or any substance included in sub-paragraph (b) of t

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ecified in the provisions of List I with regard to rates of stamp duty. 64. Offences against laws with respect to any of the matters in this List. 65. Jurisdiction and powers of all courts, except the Supreme Court, with respect to any of the matters in this List. 66. Fees in respect of any of the matters in this List, but not including fees taken in any court. List III – Concurrent List 1. Criminal law, including all matters included in the Indian Penal Code at the commencement of this Constitution but excluding offences against laws with respect to any of the matters specified in List I or List II and excluding the use of naval, military or air forces or any other armed forces of the Union in aid of the civil power. 2. Criminal procedure, including all matters included in the Code of Criminal Procedure at the commencement of this Constitution. 3. Preventive detention for reasons connected with the security of a State, the maintenance of public order, or the maintenance of supplies an

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t and the High Courts.] 12. Evidence and oaths; recognition of laws, public acts and records, and judicial proceedings. 13. Civil procedure, including all matters included in the Code of Civil Procedure at the commencement of this Constitution, limitation and arbitration. 14. Contempt of court, but not including contempt of the Supreme Court. 15. Vagrancy; nomadic and migratory tribes. 16. Lunacy and mental deficiency, including places for the reception or treatment of lunatics and mental deficients. 17. Prevention of cruelty to animals. 22[17A. Forests. 17B. Protection of wild animals and birds.] 18. Adulteration of foodstuffs and other goods. 19. Drugs and poisons, subject to the provisions of entry 59 of List I with respect to opium. 20. Economic and social planning. 23[20A. Population control and family planning.] 21. Commercial and industrial monopolies, combines and trusts. 22. Trade unions; industrial and labour disputes. 23. Social security and social insurance; employment and

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ports. 32. Shipping and navigation on inland waterways as regards mechanically propelled vessels, and the rule of the road on such waterways, and the carriage of passengers and goods on inland waterways subject to the provisions of List I with respect to national waterways. 25[33. Trade and commerce in, and the production, supply and distribution of,- (a) the products of any industry where the control of such industry by the Union is declared by Parliament by law to be expedient in the public interest, and imported goods of the same kind as such products; (b) foodstuffs, including edible oilseeds and oils; (c) cattle fodder, including oilcakes and other concentrates; (d) raw cotton, whether ginned or unginned, and cotton seed; and (e) raw jute.] 26[33A. Weights and measures except establishment of standards.] 34. Price control. 35. Mechanically propelled vehicles including the principles on which taxes on such vehicles are to be levied. 36. Factories. 37. Boilers. 38. Electricity. 39.

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. Inserted by the Constitution (Forty-second Amendment) Act, 1976, Section 57 (w.e.f. 3-1-1977). 2. The words and letters "specified in Part A or Part B of the First Schedule" omitted by the Constitution (Seventh Amendment) Act, 1956, Section 29 and Schedule 3. Entry 33 omitted by Section 26. ibid. 4. Substituted by the Constitution (Thirty-second Amendment) Act, 1973, Section 4, for "Delhi University and" (w.e.f. 1-7-1974). 5. Substituted by the Constitution (Seventh Amendment) Act, 1956, Section 27, for "declared by Parliament by law". 6. Inserted by the Constitution (Fifteenth Amendment) Act, 1963, Section 12 (with retrospective effect). 7. Substituted by the Constitution (Seventh Amendment) Act, 1956, Section 29 and Schedule , for entry 79. 8. Inserted by the Constitution (Sixth Amendment) Act, 1956, Section 2. 9. Inserted by the Constitution (Forty-sixth Amendment) Act, 1982, Section 5. 10. Substituted by the Constitution (Forty-second Amendment) Act,

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n (Forty-second Amendment) Act, 1976, Section 57 (w.e.f. 3-1-1977). 22. Inserted by the Constitution (Forty-second Amendment) Act, 1976, Section 57 (w.e.f. 3-1-1977). 23. Inserted by the Constitution (Forty-second Amendment) Act, 1976, Section 57 (w.e.f. 3-1-1977). 24. Substituted by Section 57, ibid., for entry 25 (w.e.f. 3-1-1977). 25. Substituted by the Constitution (Third Amendment) Act, 1954, Section 2, for entry 33. 26. Inserted by the Constitution (Forty-second Amendment) Act, 1976, Section 57 (w.e.f. 3-1-1977). 27. Substituted by the Constitution (Seventh Amendment) Act, 1956, Section 27, for "declared by Parliament by law". 28. Substituted by Section 26, ibid, for entry 42. 29. Entry 84 of the union list, substituted by the the Constitution (One Hundred and First Amendment) Act, 2016, w.e.f. 16.9.2016 , before it was read as, "84. Duties of excise on tobacco and other goods manufactured or produced in India except- (a) alcoholic liquors for human consumption. (b

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Section 16 – Amendment Acts – The Constitution (One Hundred and First Amendment) Act, 2016 – Constitution (One Hundred and First Amendment) Act, 2016 – Section 16 – Amendment of Sixth Schedule 16. In the Sixth Schedule to the Constitution, in paragraph 8, in subparagraph (3),- (i) in clause (c), the word and occurring at the end shall be omitted; (ii) in clause (d), the word and shall be inserted at the end; (iii) after clause (d), the following clause shall be inserted, namely:- (e) taxes on entertainment and amusements. . Provisions after amendment: Sch.6. VI-SCHEDULE.- SIXTH SCHEDULE Articles 244(2) and 275(1) Provisions as to the Administration of Tribal Areas in 1[the States of Assam, Meghalaya, Tripura and Mizoram] *1. Autonomous districts and autonomous regions – (1) Subject to the provisions of this paragraph, the tribal areas in each item of [2] [3] Parts I, II and IIA and in Part III of the table appended to paragraph 20 of this Schedule shall be an autonomous district. (2)

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paragraph may contain such incidental and consequential provisions (including any amendment of paragraph 20 and of any item in any of the Parts of the said table) as appear to the Governor to be necessary for giving effect to the provisions of the order.] 82. Constitution of District Councils and Regional Councils – 9[(1) There shall be a District Council for each autonomous district consisting of not more than thirty members, of whom not more than four persons shall be nominated by the Governor and the rest shall be elected on the basis of adult suffrage.] (2) There shall be a separate Regional Council for each area constituted an autonomous region under sub-paragraph (2) of paragraph 1 of this Schedule. (3) Each District Council and each Regional Council shall be a body corporate by the name respectively of "the District Council of (name of district)" and "the Regional Council of (name of region)", shall have perpetual succession and a common seal and shall by the

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the District Councils and Regional Councils and the allocation of seats therein; (b) the delimitation of territorial constituencies for the purpose of elections to those Councils; (c) the qualifications for voting at such elections and the preparation of electoral rolls therefor; (d) the qualifications for being elected at such elections as members of such Councils; (e) the term of office of members of 10[Regional Councils;] (f) any other matter relating to or connected with elections or nominations to such Councils; (g) the procedure and the conduct of business 11[(including the power to act notwithstanding any vacancy)] in the District and Regional Councils; (h) the appointment of officers and staff of the District and Regional Councils. 12[(6A) The elected members of the District Council shall hold office for a term of five years from the date appointed for the first meeting of the Council after the general elections to the Council, unless the District Council is sooner dissolved un

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Boards and their procedure and the conduct of their business; and (b) generally all matters relating to the transaction of business pertaining to the administration of the district or region, as the case may be: Provided that until rules are made by the District or the Regional Council under this sub-paragraph the rules made by the Governor under sub-paragraph (6) of this paragraph shall have effect in respect of elections to, the officers and staff of, and the procedure and the conduct of business in, each such Council. 15**** 163. Powers of the District Councils and Regional Councils to make laws – (1) The Regional Council for an autonomous region in respect of all areas within such region and the District Council for an autonomous district in respect of all areas within the district except those which are under the authority of Regional Councils, if any, within the district shall have power to make laws with respect to- (a) the allotment, occupation or use, or the setting apart, of

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Headmen; (h) the inheritance of property; 18[(i) marriage and divorce;] (j) social customs. (2) In this paragraph, a "reserved forest" means any area which is a reserved forest under the Assam Forest Regulation, 1891, or under any other law for the time being in force in the area in question. (3) All laws made under this paragraph shall be submitted forthwith to the Governor and, until assented to by him, shall have no effect. 18a[4. Administration of justice in autonomous districts and autonomous regions.-(1) The Regional Council for an autonomous region in respect of areas within such region and the District Council for an autonomous district in respect of areas within the district other than those which are under the authority of the Regional Councils, if any, within the district may constitute village councils or courts for the trial of suits and cases between the parties all of whom belong to Scheduled Tribes within such areas, other than suits and cases to which the pr

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graph 5 of this Schedule apply, and no other court except the High Court and the Supreme Court shall have jurisdiction over such suits or cases. (3) The High Court 19*** shall have and exercise such jurisdiction over the suits and cases to which the provisions of sub-paragraph (2) of this paragraph apply as the Governor may from time to time by order specify. (4) A Regional Council or District Council, as the case may be, may with the previous approval of the Governor make rules regulating- (a) the constitution of village councils and courts and the powers to be exercised by them under this paragraph; (b) the procedure to be followed by village councils or courts in the trial of suits and cases under sub-paragraph (1) of this paragraph; (c) the procedure to be followed by the Regional or District Council or any court constituted by such Council in appeals and other proceedings under sub-paragraph (2) of this paragraph; (d) the enforcement of decisions and orders of such councils and co

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ase may be, may with the previous approval of the Governor make rules regulating", the words "the Governor may make rules regulating" had been substituted; and (b) for clause (a), the following clause had been substituted, namely:- "(a) the constitution of village councils and courts, the powers to be exercised by them under this paragraph and the courts to which appeals from the decisions of village councils and courts shall lie;"; (c) for clause (c), the following clause had been substituted, namely:- "(c) the transfer of appeals and other proceedings pending before the Regional or District Council or any court constituted by such Council immediately before the date appointed by the President under sub-paragraph (5);"; and (d) in clause (e), for the words, brackets and figures "sub-paragraphs (1) and (2)", the word, brackets and figure "Sub-paragraph (1)" had been substituted.] 5. Conferment of powers under the Code of Civil Proc

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r shall try the suits, cases or offences in exercise of the powers so conferred. (2) The Governor may withdraw or modify any of the powers conferred on a District Council, Regional Council, court or officer under sub-paragraph (1) of this paragraph. (3) Save as expressly provided in this paragraph, the Code of Civil Procedure, 1908, and the Code of Criminal Procedure, 189823, shall not apply to the trial of any suits, cases or offences in an autonomous district or in any autonomous region to which the provisions of this paragraph apply. 24[(4) On and from the date appointed by the President under sub-paragraph (5) of paragraph 4 in relation to any autonomous district or autonomous region, nothing contained in this paragraph shall, in its application to that district or region, be deemed to authorise the Governor to confer on the District Council or Regional Council or on courts constituted by the District Council any of the powers referred to in sub-paragraph (1) of this paragraph.] 25

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strict Fund and for each autonomous region, a Regional Fund to which shall be credited all moneys received respectively by the District Council for that district and the Regional Council for that region in the course of the administration of such district or region, as the case may be, in accordance with the provisions of this Constitution. 28[(2) The Governor may make rules for the management of the District Fund, or, as the case may be, the Regional Fund and for the procedure to be followed in respect of payment of money into the said Fund, the withdrawal of moneys therefrom, the custody of moneys therein and any other matter connected with or ancillary to the matters aforesaid. (3) The accounts of the District Council or, as the case may be, the Regional Council shall be kept in such form as the Comptroller and Auditor-General of India may, with the approval of the President, prescribe. (4) The Comptroller and Auditor-General shall cause the accounts of the District and Regional Cou

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in the district except those which are under the authority of Regional Councils, if any, within the district, shall have power to levy and collect taxes on lands and buildings, and tolls on persons resident within such areas. (3) The District Council for an autonomous district shall have the power to levy and collect all or any of the following taxes within such district, that is to say- (a) taxes on professions, trades, callings and employments; (b) taxes on animals, vehicles and boats; (c) taxes on the entry of goods into a market for sale therein, and tolls on passengers and goods carried in ferries; 73[xxx] (d) taxes for the maintenance of schools, dispensaries or roads; 74[and] 75[ (e) taxes on entertainment and amusements.] (4) A Regional Council or District Council, as the case may be, may make regulations to provide for the levy and collection of any of the taxes specified in sub-paragraphs (2) and (3) of this paragraph 30[and every such regulation shall be submitted forthwith

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ng and trading by non-tribals – (1) The District Council of an autonomous district may make regulations for the regulation and control of money-lending or trading within the district by persons other than Scheduled Tribes resident in the district. (2) In particular and without prejudice to the generality of the foregoing power, such regulations may- (a) prescribe that no one except the holder of a licence issued in that behalf shall carry on the business of money-lending; (b) prescribe the maximum rate of interest which may be charged or be recovered by a money-lender; (c) provide for the maintenance of accounts by money-lenders and for the inspection of such accounts by officers appointed in that behalf by the District Council; (d) prescribe that no person who is not a member of the Scheduled Tribes resident in the district shall carry on wholesale or retail business in any commodity except under a licence issued in that behalf by the District Council: Provided that no regulations may

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ithstanding anything in this Constitution- (a) no Act of the 37[Legislature of the State of Assam] in respect of any of the matters specified in paragraph 3 of this Schedule as matters with respect to which a District Council or a Regional Council may make laws, and no Act of the 38[Legislature of the State of Assam] prohibiting or restricting the consumption of any non-distilled alcoholic liquor shall apply to any autonomous district or autonomous region 39[in that State] unless in either case the District Council for such district or having jurisdiction over such region by public notification so directs, and the District Council in giving such direction with respect to any Act may direct that the Act shall in its application to such district or region or any part thereof have effect subject to such exceptions or modifications as it thinks fit; (b) the Governor may, by public notification, direct that any Act of Parliament or of the 40[Legislature of the State of Assam] to which the p

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y the Legislature of the State of Meghalaya with respect to that matter, then, the law or regulation made by the District Council or, as the case may be, the Regional Council whether made before or after the law made by the Legislature of the State of Meghalaya, shall, to the extent of repugnancy, be void and the law made by the Legislature of the State of Meghalaya shall prevail; (b) the President may, with respect to any Act of Parliament, by notification, direct that it shall not apply to an autonomous district or an autonomous region in the State of Meghalaya, or shall apply to such district or region or any part thereof subject to such exceptions or modifications as he may specify in the notification and any such direction may be given so as to have retrospective effect. 42a[12AA. Application of Acts of Parliament and of the Legislature of the State of Tripura to the autonomous district and autonomous regions in the State of Tripura – Notwithstanding anything in this Constitution,

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ply, shall not apply to the autonomous district or an autonomous region in that State, or shall apply to that district or such region, or any part thereof, subject to such exceptions or modifications, as he may specify in the notification; (c) the President may, with respect to any Act of Parliament, by notification, direct that it shall not apply to the autonomous district or an autonomous region in the State of Tripura, or shall apply to such district or region or any part thereof, subject to such exceptions or modifications as he may specify in the notification and any such direction may be given so as to have retrospective effect. 12B. Application of Acts of Parliament and of the Legislature of the State of Mizoram to autonomous districts and autonomous regions in the State of Mizoram- Notwithstanding anything in this Constitution,- (a) no Act of the Legislature of the State of Mizoram in respect of any of the matters specified in paragraph 3 of this Schedule as matters with respec

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to such exceptions or modifications, as he may specify in the notification; (c) the President may, with respect to any Act of Parliament, by notification, direct that it shall not apply to an autonomous district or an autonomous region in the State of Mizoram, or shall apply to such district or region or any part thereof, subject to such exceptions or modifications as he may specify in the notification and any such direction may be given so as to have retrospective effect.]] 13. Estimated receipts and expenditure pertaining to autonomous districts to be shown separately in the annual financial statement – The estimated receipts and expenditure pertaining to an autonomous district which are to be credited to, or is to be made from, the Consolidated Fund of the State 43***shall be first placed before the District Council for discussion and then after such discussion be shown separately in the annual financial statement of the State to be laid before the Legislature of the State under art

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ission. (2) The report of every such Commission with the recommendations of the Governor with respect thereto shall be laid before the Legislature of the State by the Minister concerned together with an explanatory memorandum regarding the action proposed to be taken thereon by 45[the Government of the State.] (3) In allocating the business of the Government of the State among his Ministers the Governor may place one of his Ministers specially in charge of the welfare of the autonomous districts and autonomous regions in the State. 46[15. Annulment or suspension of acts and resolutions of District and Regional Councils – (1) If at any time the Governor is satisfied that an act or resolution of a District or a Regional Council is likely to endanger the safety of India 47[or is likely to be prejudicial to public order], he may annul or suspend such act or resolution and take such steps as he may consider necessary (including the suspension of the Council and the assumption to himself of

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public notification order the dissolution of a District or a Regional Council, and- (a) direct that a fresh general election shall be held immediately for the reconstitution of the Council, or (b) subject to the previous approval of the Legislature of the State assume the administration of the area under the authority of such Council himself or place the administration of such area under the Commission appointed under the said paragraph or any other body considered suitable by him for a period not exceeding twelve months: Provided that when an order under clause (a) of this paragraph has been made, the Governor may take the action referred to in clause (b) of this paragraph with regard to the administration of the area in question pending the reconstitution of the Council on fresh general election: Provided further that no action shall be taken under clause (b) of this paragraph without giving the District or the Regional Council, as the case may be, an opportunity of placing its views

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rst sits after the issue of the order, unless, before the expiry of that period it has been approved by the State Legislature.] 50a[17. Exclusion of areas from autonomous districts in forming constituencies in such districts – For the purposes of elections to 51[the Legislative Assembly of Assam or Meghalaya] 52[or Tripura] 53[or Mizoram], the Governor may by order declare that any area within an autonomous district 54[in the State of Assam or Meghalaya 55[or Tripura] 56[or Mizoram], as the case may be, shall not form part of any constituency to fill a seat or seats in the Assembly reserved for any such district but shall form part of a constituency to fill a seat or seats in the Assembly not so reserved to be specified in the order. 57***** 57a19. Transitional provisions – (1) As soon as possible after the commencement of this Constitution the Governor shall take steps for the constitution of a District Council for each autonomous district in the State under this Schedule and, until a

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sub-paragraph (1) of this paragraph may be given so as to have retrospective effect. (3) All regulations made under clause (b) of sub-paragraph (1) of this paragraph shall be submitted forthwith to the President and, until assented to by him, shall have no effect. 58[20. Tribal areas – (1) The areas specified in Parts I, II 59[,IIA] and III of the table below shall respectively be the tribal areas within the State of Assam, the State of Meghalaya 60[,the State of Tripura] and the 61[State] of Mizoram. (2) 62[Any reference in Part I, Part II or Part III of the table below] to any district shall be construed as a reference to the territories comprised within the autonomous district of that name existing immediately before the day appointed under clause (b) of section 2 of the North-Eastern Areas (Reorganisation) Act, 1971: Provided that for the purposes of clauses (e) and (f) of sub-paragraph (1) of paragraph 3, paragraph 4, paragraph 5, paragraph 6, sub-paragraph (2), clauses (a), (b)

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e District Council of the Mizo District existing immediately before the prescribed date (hereinafter referred to as the Mizo District Council) shall stand dissolved and cease to exist. (2) The Administrator of the Union territory of Mizoram may, by one or more orders, provide for all or any of the following matters, namely:- (a) the transfer, in whole or in part, of the assets, rights and liabilities of the Mizo District Council (including the rights and liabilities under any contract made by it) to the Union or to any other authority; (b) the substitution of the Union or any other authority for the Mizo District Council, or the addition of the Union or any other authority, as a party to any legal proceedings to which the Mizo District Council is a party; (c) the transfer or re-employment of any employees of the Mizo District Council to or by the Union or any other authority, the terms and conditions of service applicable to such employees after such transfer or re-employment; (d) the

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he prescribed date in the Union territory of Mizoram shall, on and from that date, be an autonomous district in that Union territory (hereafter referred to as the corresponding new district) and the Administrator thereof may, by one or more orders, direct that such consequential amendments as are necessary to give effect to the provisions of this clause shall be made in paragraph 20 of this Schedule (including Part III of the table appended to that paragraph) and thereupon the said paragraph and the said Part III shall be deemed to have been amended accordingly; (b) every Regional Council of an autonomous region in the Union territory of Mizoram existing immediately before the prescribed date (hereafter referred to as the existing Regional Council) shall, on and from that date and until a District Council is duly constituted for the corresponding new district, be deemed to be the District Council of that district (hereafter referred to as the corresponding new District Council). (2) Ev

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bilities of the existing Regional Council (including the rights and liabilities under any contract made by it) to the corresponding new District Council; (b) the substitution of the corresponding new District Council for the existing Regional Council as a party to the legal proceedings to which the existing Regional Council is a party; (c) the transfer or re-employment of any employees of the existing Regional Council to or by the corresponding new District Council, the terms and conditions of service applicable to such employees after such transfer or re-employment; (d) the continuance of any laws made by the existing Regional Council and in force immediately before the prescribed date, subject to such adaptations and modifications, whether by way of repeal or amendment, as the Administrator may make in this behalf until such laws are altered, repealed or amended by a competent Legislature or other competent authority; (e) such incidental, consequential and supplementary matters as th

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" had been substituted; (c) in paragraph 13, the words and figures "under article 202" had been omitted.]] 21. Amendment of the Schedule – (1) Parliament may from time to time by law amend by way of addition, variation or repeal any of the provisions of this Schedule and, when the Schedule is so amended, any reference to this Schedule in this Constitution shall be construed as a reference to such Schedule as so amended. (2) No such law as is mentioned in sub-paragraph (1) of this paragraph shall be deemed to be an amendment of this Constitution for the purposes of article 368. ******************************** Notes : 1. Substituted by the State of Mizoram Act, 1986 (34 of 1986) Section 39, for certain words (w.e.f. 20-2-1987). *Paragraph 1 has been amended in its application to the State of Assam by the Sixth Schedule to the Constitution (Amendment) Act, 2003 (44 of 2003), s. 2, so as to insert the following proviso after sub-paragraph (2), namely:- "Provided that n

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ation to the State of Assam by the Sixth Schedule to the Constitution (Amendment) Act, 2003 (44 of 2003), s. 2, so as to insert the following proviso after sub-paragraph (1), namely:- "Provided that the Bodoland Territorial Council shall consist of not more than forty-six members of whom forty shall be elected on the basis of adult suffrage, of whom thirty shall be reserved for the Scheduled Tribes, five for non-tribal communities, five open for all communities and the remaining six shall be nominated by the Governor having same rights and privileges as other members, including voting rights, from amongst the un-represented communities of the Bodoland Territorial Areas District, of which at least two shall be women." Paragraph 2 has been amended in its application to the State of Assam by the Sixth Schedule to the Constitution (Amendment) Act, 1995 (42 of 1995), s. 2, so as to insert the following proviso after sub-paragraph (3), namely:- "Provided that the District Coun

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w.e.f. 2-4-1970). 12. Inserted by Section 74 and Fourth Schedule ibid. (w.e.f. 2-4-1970). 13. Substituted by Section 74 and Fourth Schedule , ibid., (w.e.f. 2-4-1970). 14. Ins. by the Assam Reorganisation (Meghalaya) Act, 1969 (55 of 1969), s. 74 and Fourth Sch. (w.e.f. 2-4-1970). 15. Second proviso omitted by s. 74 and Fourth Sch., ibid. (w.e.f. 2-4-1970). 16. Paragraph 3 has been amended in its application to the State of Assam by the Sixth Schedule to the Constitution (Amendment) Act, 2003 (44 of 2003), s. 2, so as to substitute sub-paragraph (3) as under, – "(3) Save as otherwise provided in sub-paragraph (2) of paragraph 3A or sub-paragraph (2) of paragraph 3B, all laws made under this paragraph or sub-paragraph (1) of paragraph 3A or sub-paragraph (1) of paragraph 3B shall be submitted forthwith to the Governor and, until assented to by him, shall have no effect."; After paragraph 3, the following paragraph has been inserted in its application to the State of Assam by t

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y training and practice; cattle pounds; (d) primary and secondary education; (e) agriculture, including agricultural education and research, protection against pests and prevention of plant diseases; (f) fisheries; (g) water, that is to say, water supplies, irrigation and canals, drainage and embankments, water storage and water power subject to the provisions of entry 56 of List I of the Seventh Schedule; (h) social security and social insurance; employment and unemployment; (i) flood control schemes for protection of villages, paddy fields, markets, towns, etc. (not of technical nature); (j) theatre and dramatic performances, cinemas subject to the provisions of entry 60 of List I of the Seventh Schedule; sports, entertainments and amusements; (k) public health and sanitation, hospitals and dispensaries; (l) minor irrigation; (m) trade and commerce in, and the production, supply and distribution of, food stuffs, cattle fodder, raw cotton and raw jute; (n) libraries, museums and other

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r any specified provisions thereof and, in particular, will, consider the desirability of introducing any such amendments as he may recommend in his message and, when the law is so returned, the said Council shall consider the law accordingly within a period of six months from the date of receipt of such message and, if the law is again passed by the said Council with or without amendment it shall be presented again to the President for his consideration.". After paragraph 3A, the following paragraph has been inserted in its application to the State of Assam by the Sixth Schedule to the Constitution (Amendment) Act, 2003, (44 of 2003), s. 2, namely:- "3B. Additional powers of the Bodoland Territorial Council to make laws.-(1) Without prejudice to the provisions of paragraph 3, the Bodoland Territorial Council within its areas shall have power to make laws with respect to:-(i) agriculture, including agricultural education and research, protection against pests and prevention o

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edule), theatres, dramatic performances and cinemas (subject to the provisions of entry 60 of List I of the Seventh Schedule); (xviii) markets and fairs; (xix) municipal corporation, improvement trust, district boards and other local authorities; (xx) museum and archaeology institutions controlled or financed by the State, ancient and historical monuments and records other than those declared by or under any law made by Parliament to be of national importance; (xxi) panchayat and rural development; (xxii) planning and development; (xxiii) printing and stationery; (xxiv) pubic health engineering; (xxv) public works department; (xxvi) publicity and public relations; (xxvii) registration of births and deaths; (xxviii) relief and rehabilitation; (xxix) sericulture; (xxx) small, cottage and rural industry subject to the provisions of entries 7 and 52 of List I of the Seventh Schedule; (xxxi) Social Welfare; (xxxii) soil conservation; (xxxiii) sports and youth welfare; (xxxiv) statistics; (x

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se eligible for such acquisition of land within the Bodoland Territorial Areas District. (2) All laws made under paragraph 3 or under this paragraph shall in so far as they relate to matters specified in List III of the Seventh Schedule, be submitted forthwith to the Governor who shall reserve the same for the consideration of the President. (3) When a law is reserved for the consideration of the President, the President shall declare either that he assents to the said law or that he withholds assent therefrom: Provided that the President may direct the Governor to return the law to the Bodoland Territorial Council, together with the message requesting that the said Council will reconsider the law or any specified provisions thereof and, in particular, will consider the desirability of introducing any such amendments as he may recommend in his message and, when the law is so returned, the said Council shall consider the law accordingly within a period of six month from the date of rece

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f 1971), Section 71(i) and Eighth Schedule (w.e.f. 21-1-1972). 20. Inserted by the Assam Reorganisation (Meghalaya) Act, 1969 (55 of 1969), Section 74 and Fourth Schedule (w.e.f. 2-4-1970). 20a. Subs. by the North- Eastern Areas (Reorganisation) Act, 1971 (81 of 1971), s. 71(i) and Eighth Sch., for certain words (w.e.f. 21-1-1972). 21. See Now the Code of Criminal Procedure, 1973 (2 of 1974). 22. See Now the Code of Criminal Procedure, 1973 (2 of 1974). 23. See Now the Code of Criminal Procedure, 1973 (2 of 1974). 24. Inserted by the Assam Reorganisation (Meghalaya) Act, 1969 (55 of 1969), Section 74 and Fourth Schedule (w.e.f. 2-4-1970). 25. Subs. by s. 74 and Fourth Sch., ibid., for paragraph 6 (w.e.f. 2-4-1970). 26. Substituted by the Repealing and Amending Act, 1974 (56 of 1974), Section 4, for "cattle ponds". 27. The words "of Assam or Meghalaya, as the case may be," omitted by the North-Eastern Areas (Reorganisation) Act, 1971 (81 of 1971), Section 71(i) and E

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be, of any determination under sub-paragraph (2).". 32. Substituted by the North-Eastern Areas (Reorganisation) Act, 1971 (81 of 1971), Section 71(i) and Eighth Schedule , for "the Government of Assam" (w.e.f. 21-1-1972). 33. Substituted by the North-Eastern Areas (Reorganisation) Act, 1971 (81 of 1971), Section 71(i) and Eighth Schedule , for "the Government of Assam" (w.e.f. 21-1-1972). 34. Paragraph 10 has been amended in its application to the States of Tripura and Mizoram by the Sixth Schedule to the Constitution (Amendment) Act, 1988 (67 of 1988), Section 2, as under:- (a) in the heading, the words "by non-tribals" shall be omitted; (b) in sub-paragraph (1), the words "other than Scheduled tribes" shall be omitted; (c) in sub-paragraph (2), for clause (d), the following clause shall be substituted, namely:- "(d) prescribe that no person resident in the district shall carry on any trade, whether wholesale or retail, except under a

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71 (81 of 1971), s. 71(i) and Eighth Sch., for the heading (w.e.f. 21-1-1972). 37. Substituted by Section 71(i) and Eighth Schedule , ibid., for "Legislature of the State" (w.e.f. 21-1-1972). 38. Substituted by Section 71(i) and Eighth Schedule , ibid., for "Legislature of the State" (w.e.f. 21-1-1972). 39. Inserted by Section 71(i) and Eighth Schedule , ibid. (w.e.f. 21-1-1972). 40. Substituted by Section 71(i) and Eighth Schedule , ibid., for "Legislature of the State" (w.e.f. 21-1-1972). 41. Inserted by Section 71(i) and Eighth Schedule , ibid. (w.e.f. 21-1-1972). 42. Subs. by the North-Eastern Areas (Reorganisation) Act, 1971 (81 of 1971), s. 71(i) and Eighth Sch., for paragraph 12A (w.e.f. 21-1-1972). 42a. Subs. by the Sixth Schedule to the Constitution (Amendment) Act, 1988 (67 of 1988), s. 2, for paragraphs 12AA and 12B. Paragraph 12AA was ins. by the Constitution (Forty ninth Amendment) Act, 1984, s. 4 (w.e.f. 1-4-1985). 43. The words "of Assa

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omitted.". 47. Inserted by the Assam Reorganisation (Meghalaya) Act, 1969 (55 of 1969), Section 74 and Fourth Schedule (w.e.f. 2-4-1970). 48. Paragraph 16 has been amended in its application to the States of Tripura and Mizoram by the Sixth Schedule to the Constitution (Amendment) Act, 1988 (67 of 1988), Section 2, as under,- '(a) in sub-paragraph (1), the words "subject to the previous approval of the Legislature of the State" occurring in clause (b), and the second proviso shall be omitted; (b) for sub-paragraph (3), the following sub-paragraph shall be substituted, namely:- "(3) Every order made under sub-paragraph (1) or sub-paragraph (2) of this paragraph, along with the reasons therefor shall be laid before the Legislature of the State." '. 49. Paragraph 16 renumbered as sub-paragraph (1) thereof by the Assam Reorganisation (Meghalaya) Act, 1969 (55 of 1969), Section 74 and Fourth Schedule (w.e.f. 2-4-1970). 50. Ins. by the Assam Reorganisation (M

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ted by the State of Mizoram Act, 1986 (34 of 1986), Section 39 (w.e.f. 20-2-1987). 57. Paragraph 18 omitted by Section 71(i) and Eighth Schedule , ibid. (w.e.f. 21-1-1972). 57a. Paragraph 19 has been amended in its application to the State of Assam by the Sixth Schedule to the Constitution (Amendment) Act, 2003 (44 of 2003) s. 2, so as to insert the following sub-paragraph after sub-paragraph (3), namely :- "(4) As soon as possible after the commencement of this Act, and Interim Executive Council for Bodoland Territorial Areas District in Assam shall be formed by the Governor from amongst leaders of the Bodo movement, including the signatories to the Memorandum of Settlement, and shall provide adequate representation to the non-tribal communities in that area: Provided that Interim Council shall be for a period of six months during which endeavour to hold the election to the Council shall be made. Explanation.-For the purposes of this sub-paragraph, the expression "Memorandum

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4, Section 4 (w.e.f. 1-4-1985). 65. Subs. by the Government of Assam Notification No. TAD/R/115/74/47, dated 14-10-1976 for "The Mikir Hills District". 65a. Ins. by the State of Assam by the Sixth Schedule to the Constitution (Amendment) Act, 2003 (44 of 2003), s. 2. 66. Substituted by the Government of Meghalaya Notifn. No. DCA 31/72/11, dated the 14th June, 1973, Gazette of Meghalaya, Part VA, dated 23-6-1973, p. 200 67. Inserted by the Constitution (Forty-ninth Amendment) Act, 1984, Section 4 (w.e.f. 1-4-1985). 68. The words "The Mizo District." omitted by the Government of Union Territories (Amendment) Act, 1971 (83 of 1971), Section 13 (w.e.f. 29-4-1972). 69. Inserted by the Mizoram District Councils (Miscellaneous Provisions) Order, 1972, published in the Mizoram Gazette, 1972, dated the 5th May, 1972, Vol. I, Part II, p. 17 (w.e.f. 29-4-1972). 70. Substituted by the Sixth Schedule to the Constitution (Amendment) Act, 1988 (67 of 1988), Section 2, for serial n

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(1) of paragraph 15 and sub-paragraphs (1) and (2) of paragraph 16 of this Schedule, shall, after consulting the Council of Ministers and the North Cachar hills Autonomous Council or the Karbi Anglong Autonomous Council, as the case may be, take such action as he considers necessary in his discretion.". After paragraph 20BA as so inserted, the following paragraph has been inserted in its application to the States of Tripura and Mizoram, by the Sixth schedule to the Constitution (Amendment) Act, 1988 (67 of 1988), Section 2, namely:- "20BB. Exercise of discretionary powers by the Governor in the discharge of his functions – The Governor, in the discharge of his functions under sub-paragraphs (2) and (3) of paragraph 1, sub-paragraphs (1) and (7) of paragraph 2, sub-paragraph (3) of paragraph 3, sub-paragraph (4) of paragraph 4, paragraph 5, sub-paragraph (1) of paragraph 6, sub-paragraph (2) of paragraph 7, sub-paragraph (3) of paragraph 9, sub-paragraph (1) of paragraph 14, s

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Section 15 – Amendment Acts – The Constitution (One Hundred and First Amendment) Act, 2016 – Constitution (One Hundred and First Amendment) Act, 2016 – Section 15 – Amendment of article 368. 15. In article 368 of the Constitution, in clause (2), in the proviso, in clause (a), for the words and figures article 162 or article 241 , the words, figures and letter article 162, article 241 or article 279A shall be substituted. Provisions after amendment: Power of Parliament to amend the Constitution and procedure therefor. 368. (1) Notwithstanding anything in this Constitution, Parliament may in exercise of its constituent power amend by way of addition, variation or repeal any provision of this Constitution in accordance with the pro

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Chapter V of Part VI, or Chapter I of Part XI, or (c) any of the Lists in the Seventh Schedule, or (d) the representation of States in Parliament, or (e) the provisions of this article, the amendment shall also require to be ratified by the Legislatures of not less than one-half of the States by resolutions to that effect passed by those Legislatures before the Bill making provision for such amendment is presented to the President for assent. (3) Nothing in article 13 shall apply to any amendment made under this article. (4) No amendment of this Constitution (including the provisions of Part III) made or purporting to have been made under this article whether before or after

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Section 14 – Amendment Acts – The Constitution (One Hundred and First Amendment) Act, 2016 – Constitution (One Hundred and First Amendment) Act, 2016 – Section 14 – Amendment of article 366. 14. In article 366 of the Constitution,- (i) after clause (12), the following clause shall be inserted, namely:- (12A) goods and services tax means any tax on supply of goods, or services or both except taxes on the supply of the alcoholic liquor for human consumption; ; (ii) after clause (26), the following clauses shall be inserted, namely:- (26A) Services means anything other than goods; (26B) State with reference to articles 246A, 268, 269, 269A and article 279A includes a Union territory with Legislature; . Provisions after amendment: Definitions. 366. In this Constitution, unless the context otherwise requires, the following expressions have the meanings hereby respectively assigned to them, that is to say- (1) agricultural income means agricultural income as defined fo

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anies is, by any enactments which may apply to the tax, authorised to be made from dividends payable by the companies to individuals; (c) that no provision exists for taking the tax so paid into account in computing for the purposes of Indian income-tax the total income of individuals receiving such dividends, or in computing the Indian income-tax payable by, or refundable to, such individuals; (7) corresponding Province , corresponding Indian State or corresponding State means in cases of doubt such Province, Indian State or State as may be determined by the President to be the corresponding Province, the corresponding Indian State or the corresponding State, as the case may be, for the particular purpose in question; (8) debt includes any liability in respect of any obligation to repay capital sums by way of annuities and any liability under any guarantee, and debt charges shall be construed accordingly; (9) estate duty means a duty to be a

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ent of this Constitution to make payments in the event of the profits of an undertaking falling short of a specified amount; (14) High Court means any Court which is deemed for the purposes of this Constitution to be a High Court for any State and includes- (a) any Court in the territory of India constituted or reconstituted under this Constitution as a High Court, and (b) any other Court in the territory of India which may be declared by Parliament by law to be a High Court for all or any of the purposes of this Constitution; (15) Indian State means any territory which the Government of the Dominion of India recognised as such a State; (16) Part means a Part of this Constitution; (17) pension means a pension, whether contributory or not, of any kind whatsoever payable to or in respect of any person, and includes retired pay so payable; a gratuity so payable and any sum or sums so payable by way of the return, with or wi

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(24) Scheduled Castes means such castes, races or tribes or parts of or groups within such castes, races or tribes as are deemed under article 341 to be Scheduled Castes for the purposes of this Constitution; (25) Scheduled Tribes means such tribes or tribal communities or parts of or groups within such tribes or tribal communities as are deemed under article 342 to be Scheduled Tribes for the purposes of this Constitution; (26) securities includes stock; 2[(26A) Services means anything other than goods; (26B) State with reference to articles 246A, 268, 269, 269A and article 279A includes a Union territory with Legislature;] (27) sub-clause means a sub-clause of the clause in which the expression occurs; (28) taxation includes the imposition of any tax or impost, whether general or local or special, and tax shall be construed accordingly; (29) tax on income includes a tax in the nature of an excess prof

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Section 13 – Amendment Acts – The Constitution (One Hundred and First Amendment) Act, 2016 – Constitution (One Hundred and First Amendment) Act, 2016 – Section 13 – Amendment of article 286. 13. In article 286 of the Constitution,- (i) in clause (1),- (A) for the words the sale or purchase of goods where such sale or purchase takes place , the words the supply of goods or of services or both, where such supply takes place shall be substituted; (B) in sub-clause (b), for the word goods , at both the places where it occurs the words goods or services or both shall be substituted; (ii) in clause (2), for the words sale or purchase of goods takes place , the words supply of goods or of services or both shall be substituted; (iii) clause (3) sh

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re it was read as, the sale or purchase of goods where such sale or purchase takes place Substituted by the Constitution (One Hundred and First Amendment) Act, 2016, w.e.f. 16.9.2016, before it was read as, goods Substituted by the Constitution (One Hundred and First Amendment) Act, 2016, w.e.f. 16.9.2016, before it was read as, sale or purchase of goods takes place Omitted by the Constitution (One Hundred and First Amendment) Act, 2016, w.e.f. 16.9.2016, before it was read as, (3) Any law of a State shall, insofar as it imposes, or authorises the imposition of,- (a) a tax on the sale or purchase of goods declared by Parliament by law to be of special importance in inter-State trade or commerce; or (b) a tax on the sale or purchase of goods

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Section 12 – Amendment Acts – The Constitution (One Hundred and First Amendment) Act, 2016 – Constitution (One Hundred and First Amendment) Act, 2016 – Section 12 – Insertion of new article 279A. 12. After article 279 of the Constitution, the following article shall be inserted, namely:- 279A. Goods and Services Tax Council.-(1) The President shall, within sixty days from the date of commencement of the Constitution (One Hundred and First Amendment) Act, 2016, by order, constitute a Council to be called the Goods and Services Tax Council. (2) The Goods and Services Tax Council shall consist of the following members, namely:- (a) the Union Finance Minister…………………… Chairperson; (b) the Union Minister of State in charge of Rev

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) model Goods and Services Tax Laws, principles of levy, apportionment of Goods and Services Tax levied on supplies in the course of Inter-State trade or commerce under article 269A and the principles that govern the place of supply; (d) the threshold limit of turnover below which goods and services may be exempted from goods and services tax; (e) the rates including floor rates with bands of goods and services tax; (f) any special rate or rates for a specified period, to raise additional resources during any natural calamity or disaster; (g) special provision with respect to the States of Arunachal Pradesh, Assam, Jammu and Kashmir, Manipur, Meghalaya, Mizoram, Nagaland, Sikkim, Tripura, Himachal Pradesh and Uttarakhand; and (h) any other

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ocedure in the performance of its functions. (9) Every decision of the Goods and Services Tax Council shall be taken at a meeting, by a majority of not less than three-fourths of the weighted votes of the members present and voting, in accordance with the following principles, namely:- (a) the vote of the Central Government shall have a weightage of onethird of the total votes cast, and (b) the votes of all the State Governments taken together shall have a weightage of two-thirds of the total votes cast, in that meeting. (10) No act or proceedings of the Goods and Services Tax Council shall be invalid merely by reason of- (a) any vacancy in, or any defect in, the constitution of the Council; or (b) any defect in the appointment of a person

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Section 11 – Amendment Acts – The Constitution (One Hundred and First Amendment) Act, 2016 – Constitution (One Hundred and First Amendment) Act, 2016 – Section 11 – Amendment of article 271. 11. In article 271 of the Constitution, after the words in those articles , the words, figures and letter except the goods and services tax under article 246A, shall be inserted. Provisions after amendment: Surcharge on certain duties and taxes for purposes of the Union. 271. Notwithstanding anyt

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Section 10 – Amendment Acts – The Constitution (One Hundred and First Amendment) Act, 2016 – Constitution (One Hundred and First Amendment) Act, 2016 – Section 10 – Amendment of article 270. 10. In article 270 of the Constitution,- (i) in clause (1), for the words, figures and letter articles 268, 268A and article 269 , the words, figures and letter articles 268, 269 and article 269A shall be substituted; (ii) after clause (1), the following clauses shall be inserted, namely:- (1A) The tax collected by the Union under clause (1) of article 246A shall also be distributed between the Union and the States in the manner provided in clause (2). (1B) The tax levied and collected by the Union under clause (2) of article 246A and article 269A, whi

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and the States in the manner provided in clause (2). 2[(1A) The tax collected by the Union under clause (1) of article 246A shall also be distributed between the Union and the States in the manner provided in clause (2). (1B) The tax levied and collected by the Union under clause (2) of article 246A and article 269A, which has been used for payment of the tax levied by Union under clause (1) of article 246A and the amount apportioned to the Union under clause (1) of article 269A, shall also be distributed between the Union and the States in the manner provided in clause (2).] (2) Such percentage, as may be prescribed, of the net proceeds of any such tax or duty in any financial year shall not form part of t

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Section 9 – Amendment Acts – The Constitution (One Hundred and First Amendment) Act, 2016 – Constitution (One Hundred and First Amendment) Act, 2016 – Section 9 – Insertion of new article 269A. 9. After article 269 of the Constitution, the following article shall be inserted, namely:- 269A. Levy and collection of goods and services tax in course of inter-State trade or commerce.- (1) Goods and services tax on supplies in the course of inter-State trade or commerce shall be levied and collected by the Government of India and such tax shall be apportioned between the Union and the States in the manner as may be provided by Parliament by law on the recommendations of the Goods and Services Tax Council. Explanation.-For the purposes of this cl

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Section 8 – Amendment Acts – The Constitution (One Hundred and First Amendment) Act, 2016 – Constitution (One Hundred and First Amendment) Act, 2016 – Section 8 – Amendment of article 269. 8. In article 269 of the Constitution, in clause (1), after the words consignment of goods , the words, figures and letter except as provided in article 269A shall be inserted. Provisions after amendment: Taxes levied and collected by the Union but assigned to the States. 269. (1) Taxes on the sale or purchase of goods and taxes on the consignment of goods 1[except as provided in article 269A] shall be levied and collected by the Government of India but shall be assigned and shall be deemed to have been assigned to the States on or after the 1

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le to union territories, shall not form part of the Consolidated Fund of India, but shall be assigned to the States within which that tax is leviable in that year, and shall be distributed among those States in accordance with such principles of distribution as may be formulated by Parliament by law. (3) Parliament may by law formulate principles for determining when a sale or purchase of, or consignment of, goods takes place in the course of inter-State trade or commerce. ********************** Notes: 1. Inserted by the Constitution (One Hundred and First Amendment) Act, 2016, w.e.f. 16.9.2016 – Statutory Provisions, Acts, Rules, Regulations, Taxation

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