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Section 17 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

Bars, duties and time limits

  • 17(b)(i)–(iii)State List entry 54 covers sales of the named petroleum goods and alcoholic liquor for human consumption, excluding inter-State and international-trade sales. Entries 52 and 55 are omitted.
  • 17(b)(iv)State List entry 62 covers entertainment and amusement taxes only to the extent levied and collected by a Panchayat, Municipality, Regional Council or District Council.

Procedure, powers and definitions

  • 17(a)Union List entry 84 covers excise on petroleum crude, high speed diesel, petrol, natural gas, aviation turbine fuel, tobacco and tobacco products manufactured or produced in India. Entries 92 and 92C are omitted.

Section 17 changes the Union and State Lists in the Seventh Schedule. It confines the substituted Union excise entry to named petroleum and tobacco goods, revises the State sales-tax entry with trade exclusions and limits the entertainment-tax entry to specified local bodies. It also omits the listed Union and State entries as part of these constitutional changes.[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 17, verbatim (show)

Section 17. Amendment of Seventh Schedule. In the Seventh Schedule to the Constitution,-

(a) in List I-Union List,-

(i) for entry 84, the following entry shall be substituted, namely:- "84.Duties of excise on the following goods manufactured or produced in India, namely:-

(a) petroleum crude;

(b) high speed diesel;

(c) motor spirit (commonly known as petrol);

(d) natural gas;

(e) aviation turbine fuel; and (f) tobacco and tobacco products.";

(ii) entries 92 and 92C shall be omitted; (b)in List II-State List,-

(i) entry 52 shall be omitted;

(ii) for entry 54, the following entry shall be substituted, namely:- "54.Taxes on the sale of petroleum crude, high speed diesel, motor spirit (commonly known as petrol), natural gas, aviation turbine fuel and alcoholic liquor for human consumption, but not including sale in the course of inter-State trade or commerce or sale in the course of international trade or commerce of such goods.";

(iii) entry 55 shall be omitted;

(iv) for entry 62, the following entry shall be substituted, namely:- "62.Taxes on entertainments and amusements to the extent levied and collected by a Panchayat or a Municipality or a Regional Council or a District Council."

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.

Replace Union Entry84 17(a)(i)

Questions to answer on the file2 questions
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Omit Union Entry92 17(a)(ii)

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Omit Union Entry92C 17(a)(ii)

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Omit State Entry52 17(b)(i)

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Replace State Entry54 17(b)(ii)

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Omit State Entry55 17(b)(iii)

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Replace State Entry62 17(b)(iv)

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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 17. Amendment of Seventh Schedule". Constitution (One Hundred and First Amendment) Act, 2016, CBIC tax information portal. Retrieved 17 September 2026.

External links