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Power to levy different taxes is given in Article 246 of Constitution of India

Seventh Schedule of Article 246 has 3 types of lists

  • Union List
  • State List
  • Concurrent List

Union List

State List

Concurrent List

It contains the matter on which Central Government has the power to make Laws

It contains the matters on which State Government has the power to make Laws

It contains the matters on which both Central and State Government have the power to make laws

 

 

 

 

Entries in Union List

Direct Tax

Name of Tax

Entry No

Description

Income Tax

Entry 82

Taxes on income other

than agricultural income

Wealth Tax

Entry 86

Taxes on capital value of

assets, exclusive of agricultural land,

of individuals and companies;

taxes on the capital of companies

Indirect Tax       

Name of Tax

Entry No

Description

Customs Duties

Entry 83

Duties of customs

including export duties

Central Excise Duties

Entry 84

Duties of excise on

tobacco and other goods

manufactured or produced in India

except

alcoholic liquors for human consumption; opium,

Indian hemp

and other narcotic drugs and

narcotics,

but including medicinal

and toilet preparations containing

alcohol or opium/Indian

hemp/narcotic drugs/narcotics

Central Sales Tax

Entry 92A

Taxes on the sale or

purchase of goods other than

newspapers, where such sale or purchase takes place in the course

Service Tax

Entry 97

Any other matter not

enumerated in List II or List III

including any tax not mentioned in

either of those Lists

Entry 92C

Tax on services

(Not yet made effective)

 

 

 

 

Entry in State List

Name of Tax

Entry No

Description

State Level VAT

Entry  54

Tax on Sale or Purchase of goods (excluding newspapers)

Except tax on interstate sale or purchase

State Excise Duty

Entry  51

Duties of excise on

alcoholic liquors for human consumption; opium,

Indian hemp

and other narcotic drugs and

narcotics,

but including medicinal

and toilet preparations containing

alcohol or opium/Indian

hemp/narcotic drugs/narcotics

 

Exam Questions

Question 2
Goods are imported at a port city. State Government of the port city intends to levy customs
duty on such imported goods as they have landed at a port which comes under its (State
Government‟s) jurisdiction. Examine whether the State Government‟s stand is correct in law.

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Question 3
Examine with reasons whether following statements are true or false:
(i) A State Government and the Central Government together can make laws in respect of taxes covered under Concurrent List.
(ii) In case of a Union Territory, Parliament can make laws in respect of a matter included

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Question 4

Examine the validity of following statements:

(i) Central Government is empowered to make laws in respect of excise duty leviable on liquors (meant for human consumption) containing alcohol.

(ii) Taxes on intra-State sale or purchase of goods are covered under Entry 92A of Union List of the Constitution

View Answer
  1. Taxation for CA,CS,CMA Bcom M Com Exams November December 2017
  2. Indirect Tax
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CA Maninder Singh
CA Maninder Singh is a Chartered Accountant for the past 8 years. He provides courses for Practical Accounts, Taxation and Efiling at teachoo.com .
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