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

Chapter: IV
INDIRECT TAXES
Customs
Section 70	:	Amendment of section 41.
Section 71	:	Insertion of New Chapter XIIB.
Section 72	:	Amendment of section 103.
Section 73	:	Amendment of section 104.
Section 74	:	Amendment of section 110.
Section 75	:	Amendment of section 110A.
Section 76	:	Insertion of new section 114AB.
Section 77	:	Amendment of section 117.
Section 78	:	Amendment of section 125.
Section 79	:	Amendment of section 135.
Section 80	:	Amendment of section 149.
Section 81	:	Amendment of section 157.
Section 82	:	Amendment of section 158.
Section 83	:	Amendment of notifications issued under sub-section (1) of section 25 of Customs Act, retrospectively.
Section 84	:	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.
Section 85	:	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.
Customs Tariff
Section 86	:	Amendment of section 9.
Section 87	:	Amendment of section 9C.
Section 88	:	Amendment of First Schedule.
Section 89	:	Validation of modification in classification of certain goods leviable to antidumping duty with retrospective effect.
Section 90	:	Validation of modification in description of goods with retrospective effect.
Central Excise
Section 91	:	Amendment of Fourth Schedule.
Central Goods and Services tax
Section 92	:	Amendment of section 2.
Section 93	:	Amendment of section 10.
Section 94	:	Amendment of section 22.
Section 95	:	Amendment of section 25.
Section 96	:	Insertion of new section 31A.
Section 97	:	Amendment of section 39.
Section 98	:	Amendment of section 44.
Section 99	:	Amendment of section 49.
Section 100	:	Amendment of section 50.
Section 101	:	Amendment of section 52.
Section 102	:	Insertion of new section 53A.
Section 103	:	Amendment of section 54.
Section 104	:	Amendment of section 95.
Section 105	:	Insertion of new sections 101A, 101B and 101C.
Section 106	:	Amendment of section 102.
Section 107	:	Amendment of section 103.
Section 108	:	Amendment of section 104.
Section 109	:	Amendment of section 105.
Section 110	:	Amendment of section 106.
Section 111	:	Amendment of section 168.
Section 112	:	Amendment of section 171.
Section 113	:	Amendment of notification number G.S.R. 674(E) issued under subsection (1) of section 11 of Central Goods and Services Tax Act, retrospectively.
Integrated Goods and Services tax
Section 114	:	Insertion of new section 17A.
Section 115	:	Amendment of notification number G.S.R. 667(E) issued under sub-section (1) of section 6 of Integrated Goods and Services Tax Act, retrospectively.
Union Territory Goods and Services tax
Section 116	:	Amendment of notification number G.S.R. 711(E) issued under subsection (1) of section 8 of Union Territory Goods and Services Tax Act, retrospectively.
Service tax
Section 117	:	Special provision for retrospective exemption from service tax on service by way of grant of liquor licence.
Section 118	:	Special provision for retrospective exemption from service tax in certain cases relating to services provided by Indian Institutes of Management to students.
Section 119	:	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.