Section 104 of Finance Act 2018 [Section 104 of Finance Act 2018 deals with Amendment of Second Schedule and is covered in CHAPTER IV INDIRECT TAXES] Amendment of Second Schedule 104 . In the Customs Tariff Act,— (a) in the Second Schedule, after Note 3, the following Note shall be inserted, namely:— “4. In respect of all other… Read More »
Section 103 of Finance Act 2018 [Section 103 of Finance Act 2018 deals with Amendment of First Schedule and is covered in CHAPTER IV INDIRECT TAXES] Amendment of First Schedule 103 . In the Customs Tariff Act, the First Schedule,— (a) shall be amended in the manner specified in the Second Schedule; (b) shall also be amended in… Read More »
Section 102 of Finance Act 2018 [Section 102 of Finance Act 2018 deals with Amendment of Customs Tariff Act, 1975 and is covered in CHAPTER IV INDIRECT TAXES] Customs Tariff Amendment of Customs Tariff Act, 1975 102 . In the Customs Tariff Act, 1975 (51 of 1975) (hereinafter referred to as the Customs Tariff Act), in section 3,—… Read More »
Section 101 of Finance Act 2018 [Section 101 of Finance Act 2018 deals with Amendment of notification issued under sub-section (1) of section 25 of Customs Act and sub-section (12) of section 3 of Customs Tariff Act, retrospectively and is covered in CHAPTER IV INDIRECT TAXES] Amendment of notification issued under sub-section (1) of section 25 of… Read More »
Section 100 of Finance Act 2018 [Section 100 of Finance Act 2018 deals with Amendment of section 157 and is covered in CHAPTER IV INDIRECT TAXES] Amendment of section 157 100 . In the Customs Act, in section 157, in sub-section (2),— (i) in clause (a), after the word “form”, the words “and manner to deliver or present”… Read More »
Section 99 of Finance Act 2018 [Section 99 of Finance Act 2018 deals with Substitution of new section for section 153 and is covered in CHAPTER IV INDIRECT TAXES] Substitution of new section for section 153 99 . In the Customs Act, for section 153, the following section shall be substituted, namely:— “153. Modes for service of notice, order,… Read More »
Section 98 of Finance Act 2018 [Section 98 of Finance Act 2018 deals with Insertion of new section 151B and is covered in CHAPTER IV INDIRECT TAXES] Insertion of new section 151B 98 . In the Customs Act, after section 151A, the following section shall be inserted, namely:— ‘151B. Reciprocal arrangement for exchange of information facilitating trade.—(1) The Central… Read More »
Section 82 of Finance Act 2018 [Section 82 of Finance Act 2018 deals with Amendment of section 60 and is covered in CHAPTER IV INDIRECT TAXES] Amendment of section 60 82 . In the Customs Act, in section 60, in sub-section (1), the following proviso shall be inserted, namely:— “Provided that such order may also be made electronically through… Read More »
Section 81 of Finance Act 2018 [Section 81 of Finance Act 2018 deals with Amendment of section 54 and is covered in CHAPTER IV INDIRECT TAXES] Amendment of section 54 81 . In the Customs Act, in section 54, in sub-section (1),— (i) for the words “the prescribed form”, the words “such form and manner as may be… Read More »
Section 80 of Finance Act 2018 [Section 80 of Finance Act 2018 deals with Insertion of new Chapter VIIA and is covered in CHAPTER IV INDIRECT TAXES] Insertion of new Chapter VIIA 80 . In the Customs Act, after Chapter VII, the following Chapter shall be inserted with effect from such date as the Central Government may, by… Read More »