88th Amendment to the Constitution - Precursor to GST?

In the present scheme of GST, the power to tax services is shared with the States too. Whereas, Entry 92C is in the Union List of the VII Schedule to the Constitution, which vests exclusive power to tax with the Union Parliament. This will fly in the face of proposed GST scheme. Continuance of this entry, though not notified, might encourage challenge to the legislative competence of the States. As the Select Committee of Rajya Sabha has aptly observed, this entry should be omitted from the Constitution.

Gururaj B N 27/07/2015