Which amendment to the Constitution of India added a new subject in the Union List called 'taxes on services'?
Answer & explanation
Correct answer: option 4
The correct answer is Option 4 - 88th
The amendment that added a new subject called "taxes on services" to the Union List of the Indian Constitution was the Eighty-Eighth Amendment Act, 2003.
The Seventh Schedule, also known as the Union, State, and Concurrent List Schedule, is a crucial part of the Indian Constitution. It plays a central role in maintaining the balance of power between the central government (Union) and the state governments.
The Seventh Schedule divides legislative powers between the Union and the States by listing subjects under three categories:
Union List (List I): Contains 100 subjects (originally 97) over which the Union Parliament has exclusive power to make laws. These include national defense, foreign affairs, currency, communication, railways, etc.
State List (List II): Includes 61 subjects (originally 66) for which the State Legislatures have the power to make laws. These encompass public order, police, agriculture, local government, etc.
Concurrent List (List III): Lists 52 subjects (originally 47) where both the Union Parliament and the State Legislatures can make laws. However, in case of a conflict, the Union law prevails. Examples include education, forests, electricity, etc.