INDIRECT TAXES - Finance (No. 2) Act, 2024

Chapter: V
INDIRECT TAXES
Customs
Section 100	:	Amendment of section 28DA.
Section 101	:	Amendment of section 65.
Section 102	:	Amendment of section 143AA.
Section 103	:	Amendment of section 157.
Section 104	:	Retrospective effect to notification issued under sub-section (1) of section 25 of Customs Act, read with sub-section (12) of section 3 of Customs Tariff Act.
Section 105	:	Retrospective amendment of notification issued under sub-section (1) of section 25 of Customs Act read with section 124 of Finance Act.
Customs Tariff
Section 106	:	Amendment of section 3.
Section 107	:	Omission of section 6.
Section 108	:	Amendment of section 8B.
Section 109	:	Amendment of section 9.
Section 110	:	Amendment of section 9A.
Section 111	:	Amendment of First Schedule.
Excise
Section 112	:	Amendment of notification issued under section 5A of Central Excise Act, retrospectively.
Section 113	:	Amendment of notification issued under section 5A of Central Excise Act, retrospectively.
Central Goods and Service Tax
Section 114	:	Amendment of section 9.
Section 115	:	Amendment of section 10.
Section 116	:	Insertion of new section 11A.
Section 117	:	Amendment of section 13.
Section 118	:	Amendment of section 16.
Section 119	:	Amendment of section 17.
Section 120	:	Amendment of section 21.
Section 121	:	Amendment of section 30.
Section 122	:	Amendment of section 31.
Section 123	:	Amendment of section 35.
Section 124	:	Amendment of section 39.
Section 125	:	Amendment of section 49.
Section 126	:	Amendment of section 50.
Section 127	:	Amendment of section 51.
Section 128	:	Amendment of section 54.
Section 129	:	Amendment of section 61.
Section 130	:	Amendment of section 62.
Section 131	:	Amendment of section 63.
Section 132	:	Amendment of section 64.
Section 133	:	Amendment of section 65.
Section 134	:	Amendment of section 66.
Section 135	:	Amendment of section 70.
Section 136	:	Amendment of section 73.
Section 137	:	Amendment of section 74.
Section 138	:	Insertion of new section 74A.
Section 139	:	Amendment of section 75.
Section 140	:	Amendment of section 104.
Section 141	:	Amendment of section 107.
Section 142	:	Amendment of section 109.
Section 143	:	Amendment of section 112.
Section 144	:	Amendment of section 122.
Section 145	:	Amendment of section 127.
Section 146	:	Insertion of new section 128A.
Section 147	:	Amendment of section 140.
Section 148	:	Amendment of section 171.
Section 149	:	Amendment of Schedule III.
Section 150	:	No refund of tax paid or input tax credit reversed.
Integrated Goods and Services Tax
Section 151	:	Amendment of section 5.
Section 152	:	Insertion of new section 6A.
Section 153	:	Amendment of section 16.
Section 154	:	Amendment of section 20.
Union Territory Goods and Services Tax
Section 155	:	Amendment of section 7.
Section 156	:	Insertion of new section 8A.
Goods and Services Tax (Compensation to States)
Section 157	:	Insertion of new section 8A.