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Article 246 ( Seventh Schedule) of the Indian Constitution contains the legislative
powers (including taxation) of the Union Government and the State Governments. It
contains the following 3 lists covering the various subjects :
List ICentral List. It contains the areas in respect of which only the
parliament i.e., Central Government can make laws (including taxation laws.)
List IIState List. It contains the areas in respect of which only the
State Legislature can make laws (including taxation laws).
List IIIConcurrent List. It contains the areas in respect of which both the
Parliament and the State Legislature can make laws
concurrently. It is important to note that this list does not
specify any law relating to taxation. In other words, there
is no head of taxation under the concurrent list and
hence Union and the State have no concurrent power of
taxation.
SEVENTH SCHEDULE
(Article 246)
1. Taxes on income other than agricultural income: [Entry 82] [Income Tax Act
1961]
2. Duties of customs including export duties; [Entry 83] [Customs Act 1962]
6. Estate duty in respect of property other than agricultural land; [Entry 87]
7. Duties in respect of succession to property other than agricultural land;
[Entry 88]
12. 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;
[Entry 92 A] [Central Sales Tax Act 1957]
14. All residuary types of taxes not listed in any of the three lists of Seventh
Schedule of Indian Constitution; [Entry 92 C] for e.g. Service Tax.
The nineteen heads List-Il of Seventh Schedule of the Indian Constitution covered
under State taxation, on which State Legislative enacts the taxation law, are as
under
8. Taxes on entry of goods into a local area for consumption, use or sale
therein [Entry 52]
10. Taxes on the sale or purchase of goods other than news papers; [Entry 54]
19. Stamp duty in respect of documents other than those specified in the
provisions of List I.