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Amendment of Seventh Schedule.

Section 17 - Acts - Goods and Services Tax - Section 17 - 17. In the Seventh Schedule to the Constitution,- (a) in List I - Union List,- (i) for entry 84, the following entry shall be substituted, namely:- 84. Duties of excise on the following goods manufactured or produced in India, namely:- (a) petroleum crude; (b) high speed diesel; (c) motor spirit (commonly known as petrol); (d) natural gas; (e) aviation turbine fuel; and (f) tobacco and tobacco products. ; (ii) entries 92 and 92C shall be .....

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v) for entry 62, the following entry shall be substituted, namely:- 62. Taxes on entertainments and amusements to the extent levied and collected by a Panchayat or a Municipality or a Regional Council or a District Council. . Provisions after amendment: Sch.7. VII-SCHEDULE.- SEVENTH SCHEDULE (Article 246) List I - Union List 1. Defence of India and every part thereof including preparation for defence and all such acts as may be conducive in times of war to its prosecution and after its terminati .....

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h areas of cantonment authorities and the regulation of house accommodation (including the control of rents) in such areas. 4. Naval, military and air force works. 5. Arms, firearms, ammunition and explosives. 6. Atomic energy and mineral resources necessary for its production. 7. Industries declared by Parliament by law to be necessary for the purpose of defence or for the prosecution of war. 8. Central Bureau of Intelligence and Investigation. 9. Preventive detention for reasons connected with .....

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conventions with foreign countries. 15. War and peace. 16. Foreign jurisdiction. 17. Citizenship, naturalisation and aliens. 18. Extradition. 19. Admission into, and emigration and expulsion from, India; passports and visas. 20. Pilgrimages to places outside India. 21. Piracies and crimes committed on the high seas or in the air; offences against the law of nations committed on land or the high seas or in the air. 22. Railways. 23. Highways declared by or under law made by Parliament to be nati .....

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ision for the safety of shipping and aircraft. 27. Ports declared by or under law made by Parliament or existing law to be major ports, including their delimitation, and the constitution and powers of port authorities therein. 28. Port quarantine, including hospitals connected therewith; seamen's and marine hospitals. 29. Airways; aircraft and air navigation; provision of aerodromes; regulation and organisation of air traffic and of aerodromes; provision for aeronautical education and traini .....

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s. 3****** 34. Courts of wards for the estates of Rulers of Indian States. 35. Public debt of the Union. 36. Currency, coinage and legal tender; foreign exchange. 37. Foreign loans. 38. Reserve Bank of India. 39. Post Office Savings Bank. 40. Lotteries organised by the Government of India or the Government of a State. 41. Trade and commerce with foreign countries; import and export across customs frontiers; definition of customs frontiers. 42. Inter-State trade and commerce. 43. Incorporation, r .....

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trade-marks and merchandise marks. 50. Establishment of standards of weight and measure. 51. Establishment of standards of quality for goods to be exported out of India or transported from one State to another. 52. Industries, the control of which by the Union is declared by Parliament by law to be expedient in the public interest. 53. Regulation and development of oilfields and mineral oil resources; petroleum and petroleum products; other liquids and substances declared by Parliament by law to .....

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t in the public interest. 57. Fishing and fisheries beyond territorial waters. 58. Manufacture, supply and distribution of salt by Union agencies; regulation and control of manufacture, supply and distribution of salt by other agencies. 59. Cultivation, manufacture, and sale for export, of opium. 60. Sanctioning of cinematograph films for exhibition. 61. Industrial disputes concerning Union employees. 62. The institutions known at the commencement of this Constitution as the National Library, th .....

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eclared by Parliament by law to be an institution of national importance. 64. Institutions for scientific or technical education financed by the Government of India wholly or in part and declared by Parliament by law to be institutions of national importance. 65. Union agencies and institutions for- (a) professional, vocational or technical training, including the training of police officers; or (b) the promotion of special studies or research; or (c) scientific or technical assistance in the in .....

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Service; All-India Services; Union Public Service Commission. 71. Union pensions, that is to say, pensions payable by the Government of India or out of the Consolidated Fund of India. 72. Elections to Parliament, to the Legislatures of States and to the offices of President and Vice-President; the Election Commission. 73. Salaries and allowances of members of Parliament, the Chairman and Deputy Chairman of the Council of States and the Speaker and Deputy Speaker of the House of the People. 74. .....

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sence and other conditions of service of the Comptroller and Auditor-General. 76. Audit of the accounts of the Union and of the States. 77. Constitution, organisation, jurisdiction and powers of the Supreme Court (including contempt of such Court), and the fees taken therein; persons entitled to practise before the Supreme Court. 78. Constitution and organisation 6 [(including vacations)] of the High Courts except provisions as to officers and servants of High Courts; persons entitled to practis .....

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the powers and jurisdiction of members of a police force belonging to any State to railway areas outside that State. 81. Inter-State migration; inter-State quarantine. 82. Taxes on income other than agricultural income. 83. Duties of customs including export duties. 29[84. Duties of excise on the following goods manufactured or produced in India, namely:- (a) petroleum crude; (b) high speed diesel; (c) motor spirit (commonly known as petrol); (d) natur .....

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n railway fares and freights. 90. Taxes other than stamp duties on transactions in stock exchanges and futures markets. 91. Rates of stamp duty in respect of bills of exchange, cheques, promissory notes, bills of lading, letters of credit, policies of insurance, transfer of shares, debentures, proxies and receipts. 30[92. xxx] 8[92A. Taxes on the sale or purchase of goods other than newspapers, where such sale or purchase takes place in the course of inter-State trade or commerce.] 9[92B. Taxes .....

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diction. 96. Fees in respect of any of the matters in this List, but not including fees taken in any court. 97. Any other matter not enumerated in List II or List III including any tax not mentioned in either of those Lists. List II - State List 1. Public order (but not including 10[the use of any naval, military or air force or any other armed force of the Union or of any other force subject to the control of the Union or of any contingent or unit thereof] in aid of the civil power). 11[2. Poli .....

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ipal corporations, improvement trusts, district boards, mining settlement authorities and other local authorities for the purpose of local self-government or village administration. 6. Public health and sanitation; hospitals and dispensaries. 7. Pilgrimages, other than pilgrimages to places outside India. 8. Intoxicating liquors, that is to say, the production, manufacture, possession, transport, purchase and sale of intoxicating liquors. 9. Relief of the disabled and unemployable. 10. Burials a .....

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isions of List I and List III with regard to such waterways; vehicles other than mechanically propelled vehicles. 14. Agriculture, including agricultural education and research, protection against pests and prevention of plant diseases. 15. Preservation, protection and improvement of stock and prevention of animal diseases; veterinary training and practice. 16. Pounds and the prevention of cattle trespass. 17. Water, that is to say, water supplies, irrigation and canals, drainage and embankments .....

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ct to the provisions of List I with respect to regulation and development under the control of the Union. 24. Industries subject to the provisions of 16[entries 7 and 52] of List I. 25. Gas and gas-works. 26. Trade and commerce within the State subject to the provisions of entry 33 of List III. 27. Production, supply and distribution of goods subject to the provisions of entry 33 of List III. 28. Markets and fairs. 17****** 30. Money-lending and money-lenders; relief of agricultural indebtedness .....

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. 18******* 37. Elections to the Legislature of the State subject to the provisions of any law made by Parliament. 38. Salaries and allowances of members of the Legislature of the State, of the Speaker and Deputy Speaker of the Legislative Assembly and, if there is a Legislative Council, of the Chairman and Deputy Chairman thereof. 39. Powers, privileges and immunities of the Legislative Assembly and of the members and the committees thereof, and, if there is a Legislative Council, of that Counc .....

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t and collection of revenue, the maintenance of land records, survey for revenue purposes and records of rights, and alienation of revenues. 46. Taxes on agricultural income. 47. Duties in respect of succession to agricultural land. 48. Estate duty in respect of agricultural land. 49. Taxes on lands and buildings. 50. Taxes on mineral rights subject to any limitations imposed by Parliament by law relating to mineral development. 51. Duties of excise on the following goods manufactured or produce .....

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motor spirit (commonly known as petrol), natural gas, aviation turbine fuel and alcoholic liquor for human consumption, but not including sale in the course of inter-State trade or commerce or sale in the course of international trade or commerce of such goods.] 33[55. xxx] 56. Taxes on goods and passengers carried by road or on inland waterways. 57. Taxes on vehicles, whether mechanically propelled or not, suitable for use on roads, including tramcars subject to the provisions of entry 35 of L .....

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s List. 65. Jurisdiction and powers of all courts, except the Supreme Court, with respect to any of the matters in this List. 66. Fees in respect of any of the matters in this List, but not including fees taken in any court. List III - Concurrent List 1. Criminal law, including all matters included in the Indian Penal Code at the commencement of this Constitution but excluding offences against laws with respect to any of the matters specified in List I or List II and excluding the use of naval, .....

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d persons and persons subjected to preventive detention for reasons specified in entry 3 of this List. 5. Marriage and divorce; infants and minors; adoption; wills, intestacy and succession; joint family and partition; all matters in respect of which parties in judicial proceedings were immediately before the commencement of this Constitution subject to their personal law. 6. Transfer of property other than agricultural land; registration of deeds and documents. 7. Contracts, including partnersh .....

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, including all matters included in the Code of Civil Procedure at the commencement of this Constitution, limitation and arbitration. 14. Contempt of court, but not including contempt of the Supreme Court. 15. Vagrancy; nomadic and migratory tribes. 16. Lunacy and mental deficiency, including places for the reception or treatment of lunatics and mental deficients. 17. Prevention of cruelty to animals. 22[17A. Forests. 17B. Protection of wild animals and birds.] 18. Adulteration of foodstuffs and .....

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validity and old age pensions and maternity benefits. 24[25. Education, including technical education, medical education and universities, subject to the provisions of entries 63, 64, 65 and 66 of List I; vocational and technical training of labour.] 26. Legal, medical and other professions. 27. Relief and rehabilitation of persons displaced from their original place of residence by reason of the setting up of the Dominions of India and Pakistan. 28. Charities and charitable institutions, charit .....

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s, and the carriage of passengers and goods on inland waterways subject to the provisions of List I with respect to national waterways. 25[33. Trade and commerce in, and the production, supply and distribution of,- (a) the products of any industry where the control of such industry by the Union is declared by Parliament by law to be expedient in the public interest, and imported goods of the same kind as such products; (b) foodstuffs, including edible oilseeds and oils; (c) cattle fodder, includ .....

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t] to be of national importance. 41. Custody, management and disposal of property (including agricultural land) declared by law to be evacuee property. 28[42. Acquisition and requisitioning of property.] 43. Recovery in a State of claims in respect of taxes and other public demands, including arrears of land-revenue and sums recoverable as such arrears, arising outside that State. 44. Stamp duties other than duties or fees collected by means of judicial stamps, but not including rates of stamp d .....

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n Part A or Part B of the First Schedule" omitted by the Constitution (Seventh Amendment) Act, 1956, Section 29 and Schedule 3. Entry 33 omitted by Section 26. ibid. 4. Substituted by the Constitution (Thirty-second Amendment) Act, 1973, Section 4, for "Delhi University and" (w.e.f. 1-7-1974). 5. Substituted by the Constitution (Seventh Amendment) Act, 1956, Section 27, for "declared by Parliament by law". 6. Inserted by the Constitution (Fifteenth Amendment) Act, 1963, .....

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2 (w.e.f. 3-1-1977). 12. Certain words omitted by s. 57, ibid. (w.e.f. 3-1-1977). 13. Entry 11 omitted by Section 57, ibid. (w.e.f. 3-1-1977). 14. Substituted by the Constitution (Seventh Amendment) Act, 1956, Section 27, for "declared by Parliament by law". 15. Entries 19, 20 and 29 omitted by the Constitution (Forty-second Amendment) Act, 1976, s. 57 (w.e.f. 3-1-1977). 16. Substituted by the Constitution (Seventh Amendment) Act, 1956 Section 28, for "entry 52". 17. Entries .....

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ction 57 (w.e.f. 3-1-1977). 23. Inserted by the Constitution (Forty-second Amendment) Act, 1976, Section 57 (w.e.f. 3-1-1977). 24. Substituted by Section 57, ibid., for entry 25 (w.e.f. 3-1-1977). 25. Substituted by the Constitution (Third Amendment) Act, 1954, Section 2, for entry 33. 26. Inserted by the Constitution (Forty-second Amendment) Act, 1976, Section 57 (w.e.f. 3-1-1977). 27. Substituted by the Constitution (Seventh Amendment) Act, 1956, Section 27, for "declared by Parliament by .....

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