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Article 268A Of Indian Constitution In English
Article 268A – Service tax levied by Union and collected and appropriated by the Union and the States.
(1) Taxes on services shall be levied by the Government of India and such tax shall be collected and appropriated by the Government of India and the States in the manner provided in clause (2).
(2) The proceeds in any financial year of any such tax levied in accordance with the provisions of clause (1) shall be —
(a) collected by the Government of India and the States;
(b) appropriated by the Government of India and the States,
in accordance with such principles of collection and appropriation as may be formulated by Parliament by law.
Article 268A In English
268A Article – Service tax is levied by the Union and collected and appropriated by the Union and the States.
(1) The tax on services shall be levied by the Government of India and such tax shall be collected and appropriated by the Government of India and the States in the manner provided in clause (2).
(2) The income of any tax levied in accordance with the provisions of clause (1) in any financial year shall be—
(a) collected by the Government of India and the States;
(b) appropriated by the Government of India and the States,
According to such principles of collection and appropriation as may be framed by Parliament by law.
Note- All the things mentioned in this have been taken from the Indian Constitution itself. That is, it is the word of the constitution.
What Is Article 268A Of Indian Constitution?
In Article 268A you see “Service tax levied by Union and collected and appropriated by the Union and the States” that means (1) Taxes on services shall be levied by the Government of India and such tax shall be collected and appropriated by the Government of India and the States in the manner provided in clause (2). more above.
Article 268A Debate Summary
Article 268A was inserted in 2003 and was not discussed in the Constitutent Assembly. This Article was subsequently ommitted in 2016.
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