Article 5 - Amendment of Seventh Schedule - Constitution (46th Amendment) Act, 1982

Amendment of Seventh Schedule . 5. In the Seventh Schedule to the Constitution, in List I Union List, after entry 92-A, the following entry shall be inserted , namely: 92-B. Taxes on the consignment of goods (whether the consignment is to the person making it or to any other person), where such consignment takes place in the course of inter-State trade or commerce. .