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Section 16 of the Constitution (One Hundred and First Amendment) Act, 2016

From the IndiaAuditLens Law Library

GST›Constitution (One Hundred and First Amendment) Act, 2016

At a glance

Procedure, powers and definitions

  • 16New clause (e) adds “taxes on entertainment and amusements” to paragraph 8(3). The ending “and” moves from clause (c) to clause (d).

Section 16 adds taxes on entertainment and amusements to paragraph 8(3) of the Sixth Schedule. It inserts a new clause after clause (d) and adjusts the connecting word at the end of the preceding clauses. The substantive addition is the new tax category; the other changes align the existing list with that addition.[1]

Text

The text below is the section as served by the CBIC tax information portal on 17 September 2026, with the portal's own amendment footnote markers (shown as small numerals before a bracket) and its footnotes.[1] The Act as published in the Gazette of India is the legal source.

Section 16, verbatim (show)

Section 16. Amendment of Sixth Schedule. In the Sixth Schedule to the Constitution, in paragraph 8, in sub-paragraph (3),-

(i) in clause (c), the word "and" occurring at the end shall be omitted;

(ii) in clause (d), the word "and" shall be inserted at the end;

(iii) after clause (d), the following clause shall be inserted, namely:- "(e) taxes on entertainment and amusements."

Questions to answer on the file

Questions a reviewer answers from the engagement file, grouped by the part of the section they come from. They describe what the section asks; they do not decide it.

Omit conjunction after clausec 16(i)

Questions to answer on the file2 questions
Ticks stay in this browser only.

Add conjunction after claused 16(ii)

Questions to answer on the file2 questions
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Insert entertainment and amusement taxes 16(iii)

Questions to answer on the file2 questions
Ticks stay in this browser only.

Circulars and notifications

No circular or notification in the CBIC repository is recorded as citing this section.

See also

References

  1. Central Board of Indirect Taxes and Customs. "Section 16. Amendment of Sixth Schedule". Constitution (One Hundred and First Amendment) Act, 2016, CBIC tax information portal. Retrieved 17 September 2026.

External links