What was the purpose of inserting Entry 92C in the Constitution?
The purpose of inserting Entry 92C in the Constitution was to provide for a tax on services by the Constitution (Eighty-eighth Amendment) Act, 2003, s. 4. However, this amendment was not enforced and was later omitted by the Constitution (One Hundred and First Amendment) Act, 2016, s. 17(a)(ii), effective from September 16, 2016.