{"act":{"id":"finance-act-2016","short_title":"The Finance Act, 2016","long_title":"An Act to give effect to the financial proposals of the Central Government for the financial year 2016-2017.","act_number":null,"act_year":2016,"enact_date":"2016-06-27","enforcement_date":null,"ministry":"Ministry of Finance","department":"Department of Revenue","jurisdiction":"CENTRAL","unit":"section","section_count":276,"in_force":true,"spent":false,"spent_note":null,"duplicate_of":null,"text_source":"published","scan_url":null,"url":"https://indiacode.ecourtsindia.com/finance-act-2016/"},"unit":"section","section":{"number":"Tenth Schedule","heading":"Tenth Schedule","text":"THE TENTH SCHEDULE (See section 160) Notification No. | Amendment | Period of effect of amendment (1) | (2) | (3) G.S.R. 519(E), dated the 29th June, 2012 [No.41/2012-Service Tax, dated the 29th June, 2012] | In the said notification, in the Explanation, - | 1st day of July, 2012 to 2nd February, 2016 (both days inclusive). (a) in clause (A), for sub-clause (i), the following sub-clause shall be substituted and shall be deemed to have been substituted, namely:— \"(i) in the case of excisable goods, taxable services that have been used beyond factory or any other place or premises of production or manufacture of the said goods, for their export;\"; (b) clause (B) shall be omitted.","html":"<p>THE TENTH SCHEDULE</p><p>(<i>See </i>section 160)</p><div class=\"tablewrap\"><table class=\"dtable\"><tr><td>Notification No.</td><td></td><td>Amendment</td><td></td><td>Period of effect of amendment</td></tr><tr><td>(1)</td><td></td><td>(2)</td><td></td><td>(3)</td></tr><tr><td>G.S.R. 519(E), dated the 29th June, 2012 [No.41/2012-Service Tax, dated the 29th June, 2012]</td><td></td><td>In the said notification, in the <i>Explanation, - </i></td><td></td><td>1st day of July, 2012 to 2nd February, 2016 (both days inclusive).</td></tr><tr><td></td><td></td><td>(<i>a</i>) in clause (A), for sub-clause (i), the following sub-clause shall be substituted and shall be deemed to have been substituted, namely:—</td><td></td><td></td></tr><tr><td></td><td></td><td>\"(<i>i</i>) in the case of excisable goods, taxable services that have been used beyond factory or any other place or premises of production or manufacture of the said goods, for their export;\";</td><td></td><td></td></tr><tr><td></td><td></td><td>(b) clause (B) shall be omitted.</td><td></td><td></td></tr></table></div>","words":117,"text_source":"published"},"classification":[],"instruments":[],"judgments":[],"corresponds_to":[],"url":"https://indiacode.ecourtsindia.com/finance-act-2016/section/Tenth%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."}