INDIRECT TAXES - Finance (No. 2) Bill, 2019

Chapter: IV
INDIRECT TAXES
Customs
Clause 69	:	Amendment of section 41. Clause 69 of the Bill seeks to amend sub-section ( 1 ) of section 41 of the Customs Act so as to provide that the facility t....
Clause 70	:	Insertion of New Chapter XIIB. Clause 70 of the Bill seeks to insert a new chapter XIIB relating to verification of identity and compliance in the Customs ....
Clause 71	:	Amendment of section 103. Clause 71 of the Bill seeks to substitute sub-section ( 1 ) and to amend sub-section ( 6 ) of section 103 of the Customs Act....
Clause 72	:	Amendment of section 104. Clause 72 of the Bill seeks to amend sub-sections ( 1 ), ( 4 ) and ( 6 ) of section 104 of the Customs Act. The amendment to....
Clause 73	:	Amendment of section 110. Clause 73 of the Bill seeks to amend sub-section ( 1 ) of section 110 of the Customs Act so as to substitute the existing pr....
Clause 74	:	Amendment of section 110A. Clause 74 of the Bill seeks to amend section 110A of the Customs Act so as to empower an adjudicating authority to release b....
Clause 75	:	Insertion of new section 114AB. Clause 75 of the Bill seeks to insert a new section 114AB in the Customs Act. The proposed section seeks to provide that any....
Clause 76	:	Amendment of section 117. Clause 76 of the Bill seeks to amend section 117 of the Customs Act so as to increase the maximum limit of penalty from one ....
Clause 77	:	Amendment of section 125. Clause 77 of the Bill seeks to amend first proviso to section 125 of the Customs Act so as to provide that the no fine in li....
Clause 78	:	Amendment of section 135. Clause 78 of the Bill seeks to amend sub-section ( 1 ) of section 135 of the Customs Act so as to insert a new clause ( e ) ....
Clause 79	:	Amendment of section 149. Clause 79 of the Bill seeks to amend section 149 of the Customs Act so as to empower Board to make regulations specifying ti....
Clause 80	:	Amendment of section 157. Clause 80 of the Bill seeks to amend section 157 of the Customs Act. The proposed amendment seeks to empower the Board to ma....
Clause 81	:	Amendment of section 158. Clause 81 of the Bill seeks to amend sub-section ( 2 ) of section 158 of the Customs Act so as to increase the maximum limit....
Clause 82	:	Amendment of notifications issued under sub-section (1) of section 25 of Customs Act, retrospectively. Clause 82 of the Bill seeks to make retrospective amendments to certain notifications issued under sub-section ( 1 ) of sect....
Clause 83	:	Amendment of notification issued under sub-section (1) of section 25 of Customs Act and subsection (12) of section 3 of Customs Tariff Act, retrospectively. Clause 83 of the Bill seeks to make retrospective amendments to notification number G.S.R. 785(E), dated the 30th June, 2017....
Clause 84	:	Retrospective effect of notification issued under sub-section (1) of section 25 of Customs Act and sub-section (12) of section 3 of Customs Tariff Act. Clause 84 of the Bill seeks to give retrospective effect to the notification number G.S.R. 1270(E), dated the 31st December ....
Customs Tariff
Clause 85	:	Amendment of section 9. Clause 85 of the Bill seeks to insert sub-section ( 1A ) under section 9 of the Customs Tariff Act, so as to provide anti ci....
Clause 86	:	Amendment of section 9C. Clause 86 of the Bill seeks to amend sub-section ( 1 ) of section 9C of the Customs Tariff Act, so as to provide for filing ....
Clause 87	:	Amendment of First Schedule. Clause 87 of the Bill seeks to amend the First Schedule to the Customs Tariff Act,- ( a ) in the manner specified in the Fou....
Clause 88	:	Validation of modification in classification of certain goods leviable to antidumping duty With retrospective effect. Clause 88 of the Bill seeks to give retrospective effect to the notification number G.S.R. 186 ( E ), dated the 22nd Februar....
Clause 89	:	Validation of modification in description of goods with retrospective effect. Clause 89 of the Bill seeks to give retrospective effect to notification number G.S.R. 665 ( E ), dated the 5th July, 2016, ....
Central Excise
Clause 90	:	Amendment of Fourth Schedule. Clause 90 of the Bill seeks to amend the Fourth Schedule to the Central Excise Act, 1944, so as to revise the tariff rate in....
Central Goods and Services tax
Clause 91	:	Amendment of section 2. Clause 91 of the Bill seeks to amend clause ( 4 ) of section 2 of the Central Goods and Services Tax Act to insert the words....
Clause 92	:	Amendment of section 10. Clause 92 of the Bill seeks to amend section 10 of the Central Goods and Services Tax Act so as to provide alternative compo....
Clause 93	:	Amendment of section 22. Clause 93 of the Bill seeks to amend section 22 of the Central Goods and Services Tax Act so as to provide for higher thresh....
Clause 94	:	Amendment of section 25. Clause 94 of the Bill seeks to amend section 25 of the Central Goods and Services Tax Act so as to provide for mandatory Aad....
Clause 95	:	Insertion of new section 31A. Clause 95 of the Bill seeks to insert a new section 31A in the Central Goods and Services Tax Act, to provide that supplier ....
Clause 96	:	Amendment of section 39. Clause 96 of the Bill seeks to amend section 39 of the Central Goods and Services Tax Act so as to provide for furnishing of....
Clause 97	:	Amendment of section 44. Clause 97 of the Bill seeks to amend section 44 of the Central Goods and Services Tax Act so as to empower the Commissioner ....
Clause 98	:	Amendment of section 49. Clause 98 of the Bill seeks to amend section 49 of the Central Goods and Services Tax Act so as to provide facility to the t....
Clause 99	:	Amendment of section 50. Clause 99 of the Bill seeks to amend section 50 of the Central Goods and Services Tax Act so as to provide for charging inte....
Clause 100	:	Amendment of section 52. Clause 100 of the Bill seeks to amend section 52 of the Central Goods and Services Tax Act so as to empower the Commissioner....
Clause 101	:	Insertion of new section 53A. Clause 101 of the Bill seeks to insert a new section 53A in the Central Goods and Services Tax Act so as to provide for tran....
Clause 102	:	Amendment of section 54. Clause 102 of the Bill seeks to amend section 54 of the Central Goods and Services Tax Act so as to empower the Central Gove....
Clause 103	:	Amendment of section 95. Clause 103 of the Bill seeks to amend clause ( a ) of section 95 of the Central Goods and Services Tax Act so as to include ....
Clause 104	:	Insertion of new sections 101A, 101B and 101C. Clause 104 of the Bill seeks to insert new sections 101A, 101B and 101C in the Central Goods and Services Tax Act. The propo....
Clause 105	:	Amendment of section 102. Clause 105 of the Bill seeks to amend section 102 of the Central Goods and Services Tax Act so as to bring the National Appe....
Clause 106	:	Amendment of section 103. Clause 106 of the Bill seeks to amend section 103 of the Central Goods and Services Tax Act so as to provide that the advanc....
Clause 107	:	Amendment of section 104. Clause 107 of the Bill seeks to amend section 104 of the Central Goods and Services Tax Act to provide that advance ruling p....
Clause 108	:	Amendment of section 105 Clause 108 of the Bill seeks to amend section 105 of the Central Goods and Services Tax Act to provide that the National App....
Clause 109	:	Amendment of section 106. Clause 109 of the Bill seeks to amend section 106 of the Central Goods and Services Tax Act to provide that the National App....
Clause 110	:	Amendment of section 168. Clause 110 of the Bill seeks to amend section 168 of the Central Goods and Services Tax Act to include sub-section ( 1 ) of ....
Clause 111	:	Amendment of section 171. Clause 111 of the Bill seeks to amend section 171 of the Central Goods and Services Tax Act to insert new sub-section ( 2A )....
Clause 112	:	Amendment of notification number G.S.R. 674(E) issued under subsection (1) of section 11 of Central Goods and Services Tax Act, retrospectively. Clause 112 of the Bill seeks to amend the notification number G.S.R. 674(E), dated the 1st July, 2017, issued under sub-sect....
Integrated Goods and Services tax
Clause 113	:	Insertion of new section 17A. Clause 113 of the Bill seeks to insert a new section 17A in the Integrated Goods and Services Tax Act so as to provide for t....
Clause 114	:	Amendment of notification number G.S.R. 667(E) issued under subsection (1) of section 6 of Integrated Goods and Services Tax Act, retrospectively. Clause 114 of the Bill seeks to amend the notification number G.S.R. 667(E), dated the 1st July, 2017, issued under sub-sect....
Union Territory Goods and Services tax
Clause 115	:	Amendment of notification number G.S.R. 711(E) issued under sub-section (1) of section 8 of Union Territory Goods and Services Tax Act, retrospectively. Clause 115 of the Bill seeks to amend the notification number G.S.R. 711(E), dated the 1st July, 2017, issued under sub-sect....
Service tax
Clause 116	:	Special provision for retrospective exemption from service tax on service by way of grant of liquor licence. Clause 116 of the Bill seeks to provide retrospective exemption from service tax on service by way of grant of liquor licenc....
Clause 117	:	Special provision for retrospective exemption from service tax in certain cases relating to services provided by Indian Institutes of Management to students. Clause 117 of the Bill seeks to provide retrospective exemption from service tax to the long duration degree or diploma prog....
Clause 118	:	Special provision for retrospective exemption from service tax in certain cases relating to long term lease of plots for development of infrastructure for financial business Clause 118 of the Bill seeks to provide retrospective exemption from service tax on upfront amount paid for services by way ....