Section 107 - Revised date of effect to amendments made in Fourth Schedule vide notification issued under section 3C of Central Excise Act, 1944. - Finance Act, 2021

Revised date of effect to amendments made in Fourth Schedule vide notification issued under section 3C of Central Excise Act, 1944. 107. Notwithstanding anything contained in paragraph 2 of the notification of the Government of India in the Ministry of Finance (Department of Revenue) number G.S.R 978(E), dated the 31st December, 2019, issued in exercise of the powers conferred under section 3C of the Central Excise Act, 1944 (1 of 1944.), the amendments made in Chapter 27 of the Fourth Schedule thereto by the said notification shall be deemed to have, and always to have had effect, for all purposes, on and from the 1st day of January, 2020.