Section 4 in THE CONSTITUTION (EIGHTY-EIGHTH AMENDMENT) ACT, 2003,
4. Amendment of Seventh Schedule. -
In the Seventh Schedule to the Constitution, in List I-Union List, after entry 92B, the following entry shall be inserted, namely:-"92C. Taxes on services.".[The Constitution (Eighty-eighth Amendment) Act, 2003, aims to bring about positive changes in India by strengthening the institutions of government, especially the judiciary, reducing corruption, and promoting cooperative economic activities. It also gives greater power to the Parliament to enact laws dealing with anti-national activities. The 88th Amendment of the Indian Constitution introduces several important changes, including the addition of a new entry in the Constitution's Seventh Schedule after entry 92B in List I-Union List, called 'Services taxation' (92C). The suggested amendment aims to increase state revenues under planned regulation and pave the way for the subsequent integration or inclusion of services under the purview of state-level VAT.Also Refer]
