88th Amendment to the constitution - Precursor to GST?

By Vijay Kumar

AS mentioned in Friday's DDT, the Constitution 88th Amendment inserted a new Article 268A and a new Entry 92C in List -I (Union List) of the Seventh Schedule to the Constitution of India. To recall;

Article 268A (1) states,

"Taxes on services shall be levied by the Government of India".

Entry 92C reads as:

"92C. Taxes on services."

But there is a small problem - the Eighty Eighth amendment which was passed by both houses of parliament and 15 State Assemblies received the assent of the President on 15th January 2004. But this was never notified!