{"act":{"id":"finance-act-2023","short_title":"The Finance Act, 2023","long_title":"An Act to give effect to the financial proposals of the Central Government for the financial year 2023-2024.","act_number":"8","act_year":2023,"enact_date":null,"enforcement_date":null,"ministry":"Ministry of Finance","department":"Department of Revenue","jurisdiction":"CENTRAL","unit":"section","section_count":181,"in_force":true,"spent":false,"spent_note":null,"duplicate_of":null,"text_source":"published","scan_url":null,"url":"https://indiacode.ecourtsindia.com/finance-act-2023/"},"unit":"section","section":{"number":"154","heading":"Amendment of section 119","text":"Amendment of section 119. 154.  In section 119 of the Central Goods and Services Tax Act,— (a) | for the words \"National or Regional Benches\", the words \"Principal Bench\" shall be substituted; (b) | for the words \"State Bench or Area Benches\", the words \"State Benches\" shall be substituted.","html":"<p><b>Amendment of section 119.</b></p><p><b>154. </b> In section 119 of the Central Goods and Services Tax Act,—</p><div class=\"tablewrap\"><table class=\"dtable\"><tr><td>(<i>a</i>)</td><td></td><td>for the words \"National or Regional Benches\", the words \"Principal Bench\" shall be substituted;</td></tr><tr><td>(<i>b</i>)</td><td></td><td>for the words \"State Bench or Area Benches\", the words \"State Benches\" shall be substituted.</td></tr></table></div>","words":49,"text_source":"published"},"classification":[],"instruments":[],"judgments":[],"corresponds_to":[],"url":"https://indiacode.ecourtsindia.com/finance-act-2023/section/154/","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."}