Amendments to List II
| Entry | Provision prior to amendment | Amendment |
| Entry 52 | Taxes on the entry of goods into a local area for consumption, use or sale therein. (Octroi / Entry Tax) | Omitted |
| Entry 55 | Taxes on advertisements other than advertisements published in the newspapers [and advertisements broadcast by radio or television]. | Omitted |
| Entry 54 | Taxes on the sale or purchase of goods other than newspapers, subject to the provisions of entry 92A of List I. | 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 |
| Entry 62 | Taxes on luxuries, including taxes on entertainments, amusements, betting and gambling. | 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. |