{"act":{"id":"finance-act-2018","short_title":"The Finance Act, 2018","long_title":"An Act to give effect to the financial proposals of the Central Government for the financial year 2018-2019.","act_number":"13","act_year":2018,"enact_date":null,"enforcement_date":null,"ministry":"Ministry of Finance","department":"Department of Revenue","jurisdiction":"CENTRAL","unit":"section","section_count":227,"in_force":true,"spent":false,"spent_note":null,"duplicate_of":null,"text_source":"published","scan_url":null,"url":"https://indiacode.ecourtsindia.com/finance-act-2018/"},"unit":"section","section":{"number":"221","heading":"Amendment of section 2 of Act 12 of 2017","text":"PART XX AMENDMENT TO THE CENTRAL GOODS AND SERVICES TAX ACT, 2017 Amendment of section 2 of Act 12 of 2017 221. In the Central Goods and Services Tax Act, 2017, in section 2, in clause (16), for the words \"Central Board of Excise and Customs\", the words \"Central Board of Indirect Taxes and Customs\" shall be substituted.","html":"<p>PART XX</p><p><b>AMENDMENT TO THE CENTRAL GOODS AND SERVICES TAX ACT, 2017</b></p><p><b>Amendment of section 2 of Act 12 of 2017</b></p><p><b>221. </b>In the Central Goods and Services Tax Act, 2017, in section 2, in clause (<i>16</i>), for the words \"Central Board of Excise and Customs\", the words \"Central Board of Indirect Taxes and Customs\" shall be substituted.</p>","words":58,"text_source":"published"},"classification":[],"instruments":[],"judgments":[],"corresponds_to":[],"url":"https://indiacode.ecourtsindia.com/finance-act-2018/section/221/","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."}