Taxation Laws (Amendment) Bill, 2017

Short title and commencement
Clause 1	:	Short title and commencement.
Chapter: I
CUSTOMS
Clause 2	:	Amendment of section 2. Clause 2 of the Bill seeks to amend clause (11) of section 2 of the Customs Act, 1962 so as to include 'warehouse' i....
Clause 3	:	Insertion of new sections 108A and 108B. Clause 3 of the Bill seeks to insert new sections 108A and 108B in the Customs Act, 1962, so as to provide for furnishing of....
Chapter: II
CUSTOMS TARIFF
Clause 4	:	Amendment of section 3. Clause 4 of the Bill seeks to amend section 3 of the Customs Tariff Act, 1975 so as to levy Integrated Goods and Services Ta....
Chapter: III
CENTRAL EXCISE
Clause 5	:	Amendment of section 2. Clause 5 of the Bill seeks to amend section 2 of the Central Excise Act, 1944 so as to replace the reference to the First Sc....
Clause 6	:	Substitution of new section for section 3. Clause 6 of the Bill seeks to amend section 3, the charging section, so as to replace the reference to the First Schedule an....
Clause 7	:	Amendment of section 3A. Clause 7 of the Bill seeks to amend section 3A of the Central Excise Act, 1944, which provides for levy of central excise du....
Clause 8	:	Insertion of new sections 3B and 3C. Clause 8 of the Bill seeks to insert two new sections 3B and 3C pertaining to emergency power of Central Government to incre....
Clause 9	:	Amendment of section 38. Clause 9 of the Bill seeks to amend section 38 of the Central Excise Act, 1944 so as to enable the Central Government to lay....
Clause 10	:	Insertion of a new section 38B. Clause 10 of the Bill seeks to insert a new section 38B for savings of references to Chapter, heading, sub-heading and tarif....
Clause 11	:	Substitution of new Schedule for Third Schedule. Clause 11 of the Bill seeks to substitute the Third Schedule to the Central Excise Act, 1944 with a new Schedule by omitting....
Clause 12	:	Insertion of Fourth Schedule. Clause 12 of the Bill seeks to insert a new Fourth Schedule in the Central Excise Act, 1944 so as to prescribe the central e....
Chapter: IV
MISCELLANEOUS
Clause 13	:	Amendment of Seventh Schedule to Act 14 of 2001. Clause 13 of the Bill seeks to amend the Seventh Schedule to the Finance Act, 2001 to retain entries relating to Tobacco and....
Clause 14	:	Amendment of Seventh Schedule to Act 18 of 2005. Clause 14 of the Bill seeks to amend the Seventh Schedule to the Finance Act, 2005, so as to omit the entries relating to Pa....
Clause 15	:	Repeal and savings of certain enactments. Clause 15 of the Bill seeks to repeal certain enactments specified in the Third Schedule to the extent mentioned in the four....
Clause 16	:	Collection and payment of arrears of duties Clause 16 of the Bill seeks to provide for collection and payment of arrears of duties notwithstanding the repeal of the ena....
SCHEDULES
THE FIRST SCHEDULE	:	THE THIRD SCHEDULE [See section 2 (f) (iii)]
THE SECOND SCHEDULE	:	General Rules for the interpretation of this Schedule
THE THIRD SCHEDULE	:	THE THIRD SCHEDULE (See section 15)
MEMORANDUM
MEMO	:	MEMORANDUM REGARDING DELEGATED LEGISLATION
Annexure
Annexure	:	EXTRACT FROM THE CUSTOMS ACT, 1962 (52 OF 1962)
Annexure	:	EXTRACTS FROM THE CUSTOMS TARIFF ACT, 1975 (51 OF 1975) -Levy of additional duty equal to excise duty, sales tax, local taxes and other charges.
Annexure	:	EXTRACTS FROM THE CENTRAL EXCISE ACT, 1944 (1 OF 1944)
Annexure	:	CHAPTER II LEVY AND COLLECTION OF DUTY
Annexure	:	THE SECOND SCHEDULE [See section 8] - Tobacco
Annexure	:	EXTRACT FROM THE FINANCE ACT, 2001 (14 OF 2001) - THE SEVENTH SCHEDULE
Annexure	:	EXTRACT FROM THE FINANCE ACT, 2005 (18 OF 2005) - THE SEVENTH SCHEDULE