{"act":{"id":"finance-act-2019-no-2","short_title":"The Finance Act, 2019 (No. 2)","long_title":"An Act to give effect to the financial proposals of the Central Government for the financial year 2019-2020.","act_number":null,"act_year":2019,"enact_date":null,"enforcement_date":null,"ministry":"Ministry of Finance","department":"Department of Revenue","jurisdiction":"CENTRAL","unit":"section","section_count":217,"in_force":true,"spent":false,"spent_note":null,"duplicate_of":null,"text_source":"published","scan_url":null,"url":"https://indiacode.ecourtsindia.com/finance-act-2019-no-2/"},"unit":"section","section":{"number":"104","heading":"Amendment of section 95","text":"Amendment of section 95 104. In section 95 of the Central Goods and Services Tax Act,-- (i) | in clause (a),-- (a) | after the words \"Appellate Authority\", the words \"or the National Appellate Authority\" shall be inserted; (b) | after the words and figures \"of section 100\", the words, figures and letter \"or of section 101C\" shall be inserted; (ii) | after clause (e), the following clause shall be inserted, namely:-- '(f) \"National Appellate Authority\" means the National Appellate Authority for Advance Ruling referred to in section 101A.'.","html":"<p><b><b>Amendment of section 95</b></b></p><p><b><b>104</b></b>. In section 95 of the Central Goods and Services Tax Act,--</p><div class=\"tablewrap\"><table class=\"dtable\"><tr><td>(<i>i</i>)</td><td></td><td>in clause (<i>a</i>),--</td></tr></table></div><div class=\"tablewrap\"><table class=\"dtable\"><tr><td>(<i>a</i>)</td><td></td><td>after the words \"Appellate Authority\", the words \"or the National Appellate Authority\" shall be inserted;</td></tr><tr><td>(<i>b</i>)</td><td></td><td>after the words and figures \"of section 100\", the words, figures and letter \"or of section 101C\" shall be inserted;</td></tr></table></div><div class=\"tablewrap\"><table class=\"dtable\"><tr><td>(<i>ii</i>)</td><td></td><td>after clause (<i>e</i>), the following clause shall be inserted, namely:--</td></tr><tr><td></td><td></td><td>'(<i>f</i>) \"National Appellate Authority\" means the National Appellate Authority for Advance Ruling referred to in section 101A.'.</td></tr></table></div>","words":89,"text_source":"published"},"classification":[],"instruments":[],"judgments":[],"corresponds_to":[],"url":"https://indiacode.ecourtsindia.com/finance-act-2019-no-2/section/104/","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."}