Amendments to List I vide 101st Constitutional Amendment Act :

Amendments to List I vide 101st Constitutional Amendment Act :

Entry	Provision prior to amendment	Amendment
Entry 84	Duties of excise on tobacco and other goods manufactured or produced in India except: (a) alcoholic liquors for human consumption; (b) opium, Indian hemp and other narcotic drugs and narcotics, but including medicinal and toilet preparations containing alcohol or any substance included in sub-paragraph (b) of this entry	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.”
Entry 92	Taxes on sale or purchase of newspaper and advertisements published therein	Omitted
Entry 92 C	Taxes on services	Omitted
Entry 92A	Taxes on the sale or purchase of goods other than newspapers, where such sale or purchase takes place in the course of inter-State trade or commerce.	No Change
Entry 92 B	Taxes on the consignments of goods (whether the consignment is to the person making it or to any other person), where such consignment takes place in the course of inter-State trade or commerce.	No Change