Section 221 of Finance Act 2018 [Section 221 of Finance Act 2018 deals with Amendment of section 2 of Act 12 of 2017 and is covered in CHAPTER VIII MISCELLANEOUS] PART XX AMENDMENT TO THE CENTRAL GOODS AND SERVICES TAX ACT, 2017 Amendment of section 2 of Act 12 of 2017 221. In the Central Goods and Services… Read More »
Section 88 of Finance Act 2018 [Section 88 of Finance Act 2018 deals with Amendment of section 83 and is covered in CHAPTER IV INDIRECT TAXES] Amendment of section 83 88. In the Customs Act, in section 83,— (a) for the word “post”, wherever it occurs, the words “post or courier” shall be substituted; (b) for the words… Read More »
Section 90 of Finance Act 2018 [Section 90 of Finance Act 2018 deals with Insertion of new Chapter XIIA and is covered in CHAPTER IV INDIRECT TAXES] Insertion of new Chapter XIIA 90. In the Customs Act, after Chapter XII, the following Chapter shall be inserted, namely:— ‘CHAPTER XIIA AUDIT 99A. Audit.—The proper officer may carry out the audit… Read More »
Section 89 of Finance Act 2018 [Section 89 of Finance Act 2018 deals with Amendment of section 84 and is covered in CHAPTER IV INDIRECT TAXES] Amendment of section 84 89. In the Customs Act, in section 84, for the word “post”, wherever it occurs, the words “post or courier” shall be substituted. Finance Act 2018 : Assented… Read More »
Section 87 of Finance Act 2018 [Section 87 of Finance Act 2018 deals with Amendment of Chapter heading and is covered in CHAPTER IV INDIRECT TAXES] Amendment of Chapter heading 87. In the Customs Act, in Chapter XI, in the heading, for the word “POST”, the words “POST, COURIER” shall be substituted. Finance Act 2018 : Assented by… Read More »
Section 86 of Finance Act 2018 [Section 86 of Finance Act 2018 deals with Amendment of section 75 and is covered in CHAPTER IV INDIRECT TAXES] Amendment of section 75 86. In the Customs Act, in section 75, in sub-section (1), for the word and figures “section 82”, the words, brackets, letter and figures “clause (a) of section… Read More »
Section 85 of Finance Act 2018 [Section 85 of Finance Act 2018 deals with Amendment of section 74 and is covered in CHAPTER IV INDIRECT TAXES] Amendment of section 74 85. In the Customs Act, in section 74, in sub-section (1), in clause (iii), for the word and figures “section 82”, the words, brackets, letter and figures “clause… Read More »
Section 84 of Finance Act 2018 [Section 84 of Finance Act 2018 deals with Amendment of section 69 and is covered in CHAPTER IV INDIRECT TAXES] Amendment of section 69 84 . In the Customs Act, in section 69, in sub-section (1), the following proviso shall be inserted, namely:— “Provided that the order referred to in clause (c) may… Read More »
Section 83 of Finance Act 2018 [Section 83 of Finance Act 2018 deals with Amendment of section 68 and is covered in CHAPTER IV INDIRECT TAXES] Amendment of section 68 83 . In the Customs Act, in section 68,— (a) in the first proviso, for the words “Provided that”, the following shall be substituted, namely:— “Provided that the order… Read More »
Section 113 of Finance Act 2018 [Section 113 of Finance Act 2018 deals with Commencement of this Part and is covered in CHAPTER VIII MISCELLANEOUS] PART I AMENDMENTS TO THE GOVERNMENT SAVINGS BANKS ACT, 1873 Commencement of this Part 113. The provisions of this Part shall come into force on such date as the Central Government may, by… Read More »