{"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":"Sixth Schedule","heading":"Sixth Schedule","text":"THE SIXTH SCHEDULE (See sections 111 and 112) Item No. | Description of goods | Rate (1) | (2) | (3) 1. | Motor spirit commonly known as petrol | [Rs. 18 per litre] 2. | High speed diesel oil | [Rs. 18 per litre] 1. Substituted for \"Rupees 8 per litre\" by the finance act, 2020 w.e.f. 1-4-2020","html":"<p><b>THE SIXTH SCHEDULE</b></p><p><b>(<i>See </i>sections 111 and 112)</b></p><div class=\"tablewrap\"><table class=\"dtable\"><tr><td>Item No.</td><td>Description of goods</td><td>Rate</td></tr><tr><td>(1)</td><td>(2)</td><td>(3)</td></tr><tr><td>1.</td><td>Motor spirit commonly known as petrol</td><td><b>[</b><i>Rs. 18 per litre</i><b>]</b></td></tr><tr><td>2.</td><td>High speed diesel oil</td><td><b>[</b><i>Rs. 18 per litre</i><b>]</b></td></tr></table></div><p>1. Substituted for \"Rupees 8 per litre\" by the finance act, 2020 w.e.f. <b>1-4-2020</b></p>","words":59,"text_source":"published"},"classification":[],"instruments":[],"judgments":[],"corresponds_to":[],"url":"https://indiacode.ecourtsindia.com/finance-act-2018/section/Sixth%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."}