Taxation Laws (Amendment) Act, 2017

In this Schedule, “heading”, “sub-heading” and “tariff item” mean respectively, a heading, sub-heading and tariff item in the Fourth Schedule. 2. The rules for the interpretation, the Section, Chapter Notes and the General Explanatory Notes of the Fourth Schedule shall apply to the interpretation of this Schedule. Sl.No. Heading, Sub-heading or Tariff item Description of goods […]

Collection and payment of arrears of duties  Notwithstanding the repeal of the enactments specified in the Third Schedule, the proceeds of duties levied under the said enactments immediately preceding the date appointed under sub-section (2) of section 1,— (i)   if collected by the collecting agencies but not paid into the Reserve Bank of India;

Repeal and savings of certain enactments (1) The enactments specified in the third column of the Third Schedule are hereby repealed to the extent specified in the fourth column thereof. (2) Notwithstanding the repeal under sub-section (1), such repeal shall not— (a)   affect any other law in which the repealed enactment has been applied,

Amendment of Seventh Schedule to Act 14 of 2001 In the Finance Act, 2001, in the Seventh Schedule,— (a)   except tariff items 2402 20 10, 2402 20 20, 2402 20 30, 2402 20 40, 2402 20 50, 2402 20 90, 2402 90 10, 2403 11 10, 2403 19 10, 2403 19 21, 2403 19

Omission of section 15 In the Central Sales Tax Act, section 15 shall be omitted. Practice area’s of B K Goyal & Co LLP Income Tax Return Filing | Income Tax Appeal | Income Tax Notice | GST Registration | GST Return Filing | FSSAI Registration | Company Registration | Company Audit | Company Annual

Omission of section 14 In the Central Sales Tax Act, section 14 shall be omitted. Practice area’s of B K Goyal & Co LLP Income Tax Return Filing | Income Tax Appeal | Income Tax Notice | GST Registration | GST Return Filing | FSSAI Registration | Company Registration | Company Audit | Company Annual

Amendment of section 2 In the Central Sales Tax Act, 1956 (74 of 1956) (hereinafter referred to as the Central Sales Tax Act), in section 2,— (a)   clause (c) shall be omitted; (b)   for clause (d), the following clause shall be substituted, namely:—     ‘(d) “goods” means— (i)   petroleum crude; (ii)

Insertion of Fourth Schedule In the Central Excise Act, after the Third Schedule, the Schedule specified in the Second Schedule shall be inserted. Practice area’s of B K Goyal & Co LLP Income Tax Return Filing | Income Tax Appeal | Income Tax Notice | GST Registration | GST Return Filing | FSSAI Registration |

Substitution of new Schedule for Third Schedule In the Central Excise Act, for the Third Schedule, the Schedule specified in the First Schedule shall be substituted. Practice area’s of B K Goyal & Co LLP Income Tax Return Filing | Income Tax Appeal | Income Tax Notice | GST Registration | GST Return Filing |

Insertion of a new section 38B In the Central Excise Act, after section 38A, the following section shall be inserted, namely:— “38B. Savings of references to Chapter heading, sub-heading and tariff item in Central Excise Tariff Act, 1985.—Notwithstanding the repeal of the Central Excise Tariff Act, 1985 (5 of 1986) by sub-section (1) of section 174