{"act":{"id":"finance-act-2015","short_title":"The Finance Act, 2015","long_title":"An Act to give effect to the financial proposals of the Central Government for the financial year 2015-2016.","act_number":"20","act_year":2015,"enact_date":null,"enforcement_date":null,"ministry":"Ministry of Finance","department":"Department of Revenue","jurisdiction":"CENTRAL","unit":"section","section_count":165,"in_force":true,"spent":false,"spent_note":null,"duplicate_of":null,"text_source":"published","scan_url":null,"url":"https://indiacode.ecourtsindia.com/finance-act-2015/"},"unit":"section","section":{"number":"Third Schedule","heading":"Third Schedule","text":"THE THIRD SCHEDULE (See section 104) Notification No. and date | Amendment | Period of effect of amendment (1) | (2) | (3) G.S.R.163(E), dated the17th March, 2012[12/2012-Central Excise, dated the 17th March, 2012] as amended vide G.S.R.75(E), dated the 3rd February, 2014 [03/2014-Central Excise, dated the 3rd February, 2014] | In the said notification, in the Table, after serial number 205 and the entries relating thereto, the following serial number and entries shall be inserted, namely:— (1) | (2) | (3) | (4) | (5) \"205A | 7302 or 8530 | Railway or tramway track construction material of iron and steel. Explanation.—For the purposes of this exemption, the value of the goods shall be the value of goods excluding the value of rails. | 12% | 49\"; | 17th day of March, 2012 to 2nd February, 2014(both days inclusive)","html":"<p>THE THIRD SCHEDULE</p><p>(<i>See </i>section 104)</p><div class=\"tablewrap\"><table class=\"dtable\"><tr><td><i>Notification No. and date</i></td><td><i>Amendment</i></td><td><i>Period of effect of amendment</i></td></tr><tr><td><i>(1)</i></td><td><i>(2)</i></td><td><i>(3)</i></td></tr><tr><td>G.S.R.163(E), dated the17th March, 2012[12/2012-Central Excise, dated the 17th March, 2012] as amended <i>vide </i>G.S.R.75(E), dated the 3rd February, 2014 [03/2014-Central Excise, dated the 3rd February, 2014]</td><td>In the said notification, in the Table, after serial number 205 and the entries relating thereto, the following serial number and entries shall be inserted, namely:—<div class=\"tablewrap\"><table class=\"dtable\"><tr><td>(1)</td><td>(2)</td><td></td><td>(3)</td><td></td><td>(4)</td><td>(5)</td></tr><tr><td>\"205A</td><td>7302 or 8530</td><td></td><td>Railway or tramway track construction material of iron and steel. <i>Explanation.</i>—For the purposes of this exemption, the value of the goods shall be the value of goods excluding the value of rails.</td><td></td><td>12%</td><td>49\";</td></tr></table></div></td><td>17th day of March, 2012 to 2nd February, 2014(both days inclusive)</td></tr></table></div>","words":140,"text_source":"published"},"classification":[],"instruments":[],"judgments":[],"corresponds_to":[],"url":"https://indiacode.ecourtsindia.com/finance-act-2015/section/Third%20Schedule/","note":null,"source_note":"Harvested from the Income Tax Department's own portal at incometaxindia.gov.in, which publishes the Finance Acts section by section. India Code carries none of them: its Central community holds the Acts that stand as general law, and a Finance Act is an amending and rate-fixing instrument.","judgments_note":"Judgment holdings are the ratio decidendi as extracted from the order by eCourts India, reproduced unaltered. Reported judgments only.","licence":"Published with commentary and other original matter under s.52(1)(q)(ii), Copyright Act 1957."}