Home The Constitution Part XII Article 268A

Art. 268A Part XII: Finance, Property, Contracts and Suits

(Repealed) Service Tax Levied by Union and Collected and Appropriated by the Union and the States

Exact text — Constitution of India

[This Article, added by the 88th Amendment, 2003 to give constitutional backing to India's then-new service tax, was omitted by the 101st Amendment, 2016 once service tax was subsumed into the unified Goods and Services Tax (GST) framework under Article 246A.

In Plain English

What this Article actually means

This Article had a relatively short life — inserted in 2003 to give service tax (a levy on services, distinct from the older excise/sales tax system focused on goods) its own constitutional footing, it became unnecessary once the 2017 GST reform folded service tax into the unified GST system, governed instead by the newer Article 246A framework.

Why This Matters To You

How it shows up in everyday life

This Article's insertion and removal traces the evolution of India's indirect tax system — from a fragmented goods/services tax structure requiring this specific patch, to the unified GST system that eventually made it redundant.

Read alongside this one

Art. 246a — Special Provision for GST

Frequently Asked

Quick answers about Article 268A

Is service tax still charged separately from GST today?

No — service tax was fully absorbed into GST from July 2017 onward; you won't see a separate 'service tax' line item on a bill today, since it's now part of the unified GST charged on the specific service.

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The text above reproduces Article 268A of the Constitution of India as amended to date, for general educational reference. It is public-domain legislative text, but we recommend cross-checking the authoritative version at legislative.gov.in or india.gov.in before relying on it for a legal matter. The explanation, examples and FAQs are general information, not legal advice — consult a qualified advocate for guidance on your specific situation.