[ForumIAS COMPREHENSIVE PROGRAM 2018:] BEGINS ON 25th SEPTEMBER
Dear Friends, The wait is finally over. The ForumIAS 2018 Comprehensive Guidance Program 2018 is now out and admissions Open. 5% Early Bird Offer for Non-MGP Students and 10% Early Bird Offer for MGP Students.
.

What does Appropriation of Tax mean?

edited February 2013 in Polity & Governance
''Service Tax is levied by the Center but Collected and Appropriated by the States"

I know about levy and collection but what's meant by Appropriation?
·

Comments

  • Basically the Centre levies the tax.
    The proceeds of the tax are collected by the States and go to the States. The Centre doesn't get the collected tax. The States use the proceeds.
    Law

    "We've got to live, no matter how many skies have fallen."
    ·
  • Both the tax definition and quantum is decided by the Union, while the state collects it and spends (appropriates) it.
    *No good deed goes unpunished*
    ·
  • Tax is used by the States for various purposes...that's what is meant by appropriation....
    ·
  • edited February 2013
    ya...got it...

    thank you @alex, @Neyawn and @rajiv...
    ·
  • under art 268-A service tax is collected and appropriated by both centre and states. the money does not go to states exclusively
    ·
  • appropriation literally means to allocate officially a sum of money for a particular use.so in the context 'service tax imposed by the center but collected and appropriated by both the center and state' means service tax is levied by the center but collected and the collected funds are utilized by both the center and the states.
    ·
Sign In or Join to comment.

Courses by ForumIAS for CSE
ForumIAS is trusted by over 10,000+ students for their Prelims, Mains and Interview Preparation and we currently run several assistance programs to help students from Civil Services prelims preparation to rank upgradation to IAS. You can enroll for these programs by making the payment through the links below

1. Mains Guidance Program 2017 - July 1st : Batch C ( 24 Seats | 21 GS + Essay Tests ) | Test Plan | Payment Link |
2. Mains Guidance Program 2017 - 7th August : Batch D ( 50 Seats| 8 GS Tests ) | Test Plan | Payment Link
3. Current Affairs Classes for Mains 2017 (OFFLINE) - 16th August - ( 200 Issues for Mains 2017 ) | Class Plan | Enrollment Link
4. Current Affairs (Online) Classes for Mains 2017 - 20th August | Details | Enrollment Link
5. Prelims Test Series 2018 - Coming Soon 6. Mains Guidance Program for Mains 2018 - Coming soon

UPCOMING EVENTS by ForumIAS
No upcoming events

Welcome!

We are a secret self-moderated community for Civil Services preparation. Feel free to join, start a discussion, answer a question or just to say Thank you.

Just dont spread the word ;)

Sign in or join with Facebook or Google

Subscribe to ForumIAS Blog