Article 268A of CoI : Article 268A: Service tax levied by Union and collected by the Union and the States: Omitted.

Explanation using Example

Example 1:

Before the Constitution (One Hundred and First Amendment) Act, 2016, service tax was a tax levied by the Union government on services provided. For instance, if a restaurant in Mumbai provided dining services, it would charge service tax on the bill. This tax was collected by the Union government and then distributed between the Union and the States.

After the amendment, Article 268A was omitted, and the Goods and Services Tax (GST) was introduced. Now, instead of service tax, the restaurant charges GST on the bill. The GST is a co...

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