THE CONSTITUTION (EIGHTY-EIGHTH AMENDMENT) ACT, 2003
Dated: January 15, 2004
An Act further to amend the Constitution of India.
BE it enacted by Parliament in the Fifty-fourth Year of the Republic of India as follows:-
1.Short title and commencement:-
(1) This Act may be called the Constitution (Eighty-eighth Amendment) Act, 2003.
(2) It shall come into force on such date as the Central Government may, by notification in the Official Gazette, appoint.
2.Insertion of new article 268A:- After article 268 of the Constitution, the following article shall be inserted, namely:-
Service tax levied by Union and collected and appropriated by the Union and the States.
3.Amendment of article 270:- In article 270 of the Constitution, in clause (1), for the words and figures "articles 268 and 269", the words, figures and letter "articles 268, 268A and 269" shall be substituted.
4.Amendment of Seventh Schedule:- In the Seventh Schedule to the Constitution, in List I-Union List, after entry 92B, the following entry shall be inserted, namely:-
(T K Viswanathan)