INDIRECT TAXES - Finance Bill, 2023

Chapter: IV
INDIRECT TAXES
Customs
Clause 123	:	Amendment of section 25. Customs Clause 123 seeks to amend section 25 of the Customs Act by inserting a new proviso in sub-section (4A), so as to exc....
Clause 124	:	Amendment of section 127C. Clause 124 of the Bill seeks to amend section 127C of the Customs Act by inserting a new sub-section (8A) therein to provide....
Customs Tariff
Clause 125	:	Amendment of sections 9, 9A and 9C. Customs Tariff Clause 125 of the Bill seeks to amend sections 9, 9A and 9C of the Customs Tariff Act so as to omit certain w....
Clause 126	:	Amendment of First Schedule. Clause 126 seeks to amend the First Schedule to the Customs Tariff Act, in the manner specified in (a) the Second Schedule s....
Clause 127	:	Amendment of Second Schedule. Clause 127 seeks to amend the Second Schedule to the Customs Tariff Act so as to revise the entries in respect of certain ta....
Central Goods and Service Tax
Clause 128	:	Amendment of section 10. Central Goods and Services Tax Clause 128 of the Bill seeks to amend clause (d) of sub-section (2) and clause (c) of sub-sec....
Clause 129	:	Amendment of section 16. Clause 129 of the Bill seeks to amend second and third provisos to sub-section (2) of section 16 of the Central Goods and Se....
Clause 130	:	Amendment of section 17. Clause 130 of the Bill seeks to amend Explanation to sub-section (3) of section 17 of the Central Goods and Services Tax Act....
Clause 131	:	Substitution of new section for section 23. Clause 131 of the Bill seeks to substitute, with effect from the 1st day of July, 2017, section 23 of the Central Goods and ....
Clause 132	:	Amendment of section 37. Clause 132 of the Bill seeks to insert a new sub-section (5) in section 37 of the Central Goods and Services Tax Act so as t....
Clause 133	:	Amendment of section 39. Clause 133 of the Bill seeks to insert a new sub-section (11) in section 39 of the Central Goods and Services Tax Act so as ....
Clause 134	:	Amendment of section 44. Clause 134 of the Bill seeks to insert a new sub-section (2) in section 44 of the Central Goods and Services Tax Act so as t....
Clause 135	:	Amendment of section 52. Clause 135 of the Bill seeks to insert a new sub-section (15) in section 52 of the Central Goods and Services Tax Act so as ....
Clause 136	:	Amendment of section 54. Clause 136 of the Bill seeks to amend sub-section (6) of section 54 of the Central Goods and Services Tax Act by removing re....
Clause 137	:	Amendment of section 56. Clause 137 of the Bill seeks to amend section 56 of the Central Goods and Services Tax Act so as to provide by rules the man....
Clause 138	:	Amendment of section 122. Clause 138 of the Bill seeks to insert a new sub-section (1B) in section 122 of the Central Goods and Services Tax Act so as....
Clause 139	:	Amendment of section 132. Clause 139 of the Bill seeks to amend sub-section (1) of section 132 of the Central Goods and Services Tax Act so as to decr....
Clause 140	:	Amendment of section 138. Clause 140 of the Bill seeks to amend first proviso to sub-section (1) of section 138 of the Central Goods and Services Tax ....
Clause 141	:	Insertion of new section 158A. Clause 141 of the Bill seeks to insert a new section 158A in the Central Goods and Services Tax Act so as to provide for the....
Clause 142	:	Retrospective exemption to certain activities and transactions in Schedule III to the Central Goods and Services Tax Act. Clause 142 of the Bill seeks to amend Schedule III of the Central Goods and Services Tax Act to give retrospective applicabi....
Integrated Goods and Services Tax
Clause 143	:	Amendment of section 2. Integrated Goods and Services Tax Clause 143 of the Bill seeks to amend clause (16) of section 2 of the Integrated Goods and....
Clause 144	:	Amendment of section 12. Clause 144 of the Bill seeks to omit the proviso to sub-section (8) of section 12 of the Integrated Goods and Services Tax A....