INDIRECT TAXES - Finance Act, 2022

Customs
Section 86	:	Amendment of section 2
Section 87	:	Substitution of new section for section 3
Section 88	:	Amendment of section 5
Section 89	:	Amendment of section 14
Section 90	:	Amendment of section 28E
Section 91	:	Amendment of section 28H
Section 92	:	Amendment of section 28-I
Section 93	:	Amendment of section 28J
Section 94	:	Insertion of new section 110AA
Section 95	:	Insertion of new section 135AA
Section 96	:	Amendment of section 137
Section 97	:	Validation of certain actions taken under Customs Act
Customs Tariff
Section 98	:	Amendment of First Schedule.
Excise
Section 99	:	Amendment of Fourth Schedule
Central Goods and Service Tax
Section 100	:	Amendment of section 16
Section 101	:	Amendment of section 29
Section 102	:	Amendment of section 34.
Section 103	:	Amendment of section 37
Section 104	:	Substitution of new section for section 38
Section 105	:	Amendment of section 39
Section 106	:	Substitution of new section for section 41
Section 107	:	Omission of sections 42, 43 and 43A
Section 108	:	Amendment of section 47
Section 109	:	Amendment of section 48
Section 110	:	Amendment of section 49
Section 111	:	Amendment of section 50
Section 112	:	Amendment of section 52
Section 113	:	Amendment of section 54
Section 114	:	Amendment of section 168
Section 115	:	Amendment of notification issued under section 146 of Central Goods and Services Tax Act read with section 20 of Integrated Goods and Services Tax Act, retrospectively.
Section 116	:	Amendment of notification issued under sub-sections (1) and (3) of section 50, sub-section (12) of section 54 and section 56 of Central Goods and Services Tax Act, retrospectively.
Section 117	:	Retrospective exemption from, or levy or collection of central tax in certain cases.
Section 118	:	Retrospective effect to notification issued under sub-section (2) of section 7 of Central Goods and Services Tax Act
Integrated Goods and Services Tax
Section 119	:	Amendment of notification issued under section 20 of Integrated Goods and Services Tax Act, read with sub-sections (1) and (3) of section 50, sub-section (12) of section 54 and section 56 of Central Goods and Services Tax Act, retrospectively.
Section 120	:	Retrospective exemption from, or levy or collection of integrated tax in certain cases.
Section 121	:	Retrospective effect to notification issued under clause (i) of section 20 of Integrated Goods and Services Tax read with subsection (2) of section 7 of Central Goods and Services Tax Act.
Union Territory Goods and Services Tax
Section 122	:	Amendment of notification issued under section 21 of Union Territory Goods and Services Tax Act read with sub-sections (1) and (3) of section 50, sub-section (12) of section 54 and section 56 of Central Goods and Services Tax Act, retrospectively.
Section 123	:	Retrospective exemption from, or levy or collection of Union territory tax in certain cases.
Section 124	:	Retrospective effect to notification issued under clause (i) of section 21 of Union Territory Goods and Services Tax Act read with sub-section (2) of section 7 of Central Goods and Services Tax Act.