The Constitution of IndiaCentral Constitution · 1950
About this text. The article text here was extracted from the official PDF automatically and is known to be incomplete: some articles are cut short and run into the next article’s heading, and none of the twelve Schedules are present, including the Seventh Schedule. The official PDF is complete; treat it as the record.
(1) Taxes on services shall be levied by the Government of India and such tax shall be collected and appropriated by the Government of India and the States in the manner provided in clause (2).
(2) The proceeds in any financial year of any such tax levied in accordance with the provisions of clause
(1) shall be—
(a) collected by the Government of India and the States;
(b) appropriated by the Government of India and the States, in accordance with such principles of collection and appropriation as may be formulated by Parliament by law.]