Section 112 of Finance Act 2018 [Section 112 of Finance Act 2018 deals with Road and Infrastructure Cess on excisable goods and is covered in CHAPTER VII ROAD AND INFRASTRUCTURE CESS] Road and Infrastructure Cess on excisable goods 112 . (1) There shall be levied and collected, in accordance with the provisions of this Chapter, for the purposes… Read More »
Section 111 of Finance Act 2018 [Section 111 of Finance Act 2018 deals with Road and Infrastructure Cess on imported goods and is covered in CHAPTER VII ROAD AND INFRASTRUCTURE CESS] Road and Infrastructure Cess on imported goods 111 . (1) There shall be levied and collected, in accordance with the provisions of this Chapter, for the purposes… Read More »
Section 110 of Finance Act 2018 [Section 110 of Finance Act 2018 deals with Social Welfare Surcharge on imported goods and is covered in CHAPTER VI SOCIAL WELFARE SURCHARGE] Social Welfare Surcharge on imported goods 110 . (1) There shall be levied and collected, in accordance with the provisions of this Chapter, for the purposes of the Union,… Read More »
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 »