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

CoI

JavaScript did not load properly

Some content might be missing or broken. Please try disabling content blockers or use a different browser like Chrome, Safari or Firefox.

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...

Login to access all pages and read more content.

To disable ads and read rest of the premium content, subscribe to KanoonGPT Pro.

Update: Discover how KanoonGPT revolutionizes legal research! Watch our demo video on the homepage to see how you can chat with various legal sections using our innovative hybrid AI search. Enjoy free unlimited AI access for a limited time!
Update: Our AI tools are cooking — and they are almost ready to serve! Stay hungry — your invite to the table is coming soon.
Law professionals, listen up! If you're a legal professional looking to get "AI-equipped", do not waste ₹6499 on some flashy AI course you saw in ads. Most of them are glorified scams — yes, we said it.

In fact, any online course, certificate program, diploma in International Law, Technology Law, or whatever-new-hype-they-invent is usually just marketing sugarcoat. Don't let them sell you a PDF or Recorded Content and call it empowerment.

A course designed to truly empower you should be accessible — and preferably, free. That's why KanoonGPT will launch a Free AI 101 for Law Professionals course.

Also, quick reality check: Indians earn in INR ₹₹₹ — why on earth are we paying in Dollars $$$ for AI tools ? 🤨 Something doesn't add up.

Download Digital Bare Acts on mobile or tablet with "Kanoon Library" app

Kanoon Library Android App - Play Store LinkKanoon Library iOS App - App Store Link