{"act":{"id":"finance-act-2024-no-2","short_title":"The Finance Act, 2024 (No. 2)","long_title":"An Act to give effect to the financial proposals of the Central Government for the financial year 2024-2025.","act_number":null,"act_year":2024,"enact_date":"2024-08-16","enforcement_date":null,"ministry":"Ministry of Finance","department":"Department of Revenue","jurisdiction":"CENTRAL","unit":"section","section_count":174,"in_force":true,"spent":false,"spent_note":null,"duplicate_of":null,"text_source":"published","scan_url":null,"url":"https://indiacode.ecourtsindia.com/finance-act-2024-no-2/"},"unit":"section","section":{"number":"Sixth Schedule","heading":"-","text":"SIXTH SCHEDULE (See section 113) Sl. No. | Notification number and date | Amendment | Date of effect of amendment (1) | (2) | (3) | (4) 1. | G.S.R.794(E), dated the 30th June, 2017 [12/2017-Central Excise, dated the 30th June, 2017]. | In the said Notification,— (i) | in the preamble,— (a) | after the words, figures and brackets \"the Central Excise Act, 1944 (1 of 1944)\", the words, figures and brackets \"read with section 83 of the Finance Act, 2010 (14 of 2010)\" shall be inserted; (b) | after the words \"Central Excise Act\", the words \"and Clean Environment Cess leviable thereon under the said Finance Act\" shall be inserted; (ii) | after clause (b), the following clause shall be inserted, namely: — \"(c) the appropriate goods and services tax compensation cess, wherever applicable, shall be payable on such goods, if cleared on or after the 1st July, 2017 as leviable on such goods under the Goods and Services Tax (Compensation to States) Act, 2017 (15 of 2017).\". | 30th day of June, 2017.","html":"<p>SIXTH SCHEDULE</p><p>(<i>See</i> section 113)</p><div class=\"tablewrap\"><table class=\"dtable\"><tr><td>Sl. No.</td><td>Notification number and date</td><td></td><td>Amendment</td><td></td><td>Date of effect of amendment</td></tr><tr><td>(1)</td><td>(2)</td><td></td><td>(3)</td><td></td><td>(4)</td></tr><tr><td>1.</td><td>G.S.R.794(E), dated the 30th June, 2017 [12/2017-Central Excise, dated the 30th June, 2017].</td><td></td><td>In the said Notification,—<div class=\"tablewrap\"><table class=\"dtable\"><tr><td>(<i>i</i>)</td><td></td><td>in the preamble,—</td></tr></table></div><div class=\"tablewrap\"><table class=\"dtable\"><tr><td>(<i>a</i>)</td><td></td><td>after the words, figures and brackets \"the Central Excise Act, 1944 (1 of 1944)\", the words, figures and brackets \"read with section 83 of the Finance Act, 2010 (14 of 2010)\" shall be inserted;</td></tr><tr><td>(<i>b</i>)</td><td></td><td>after the words \"Central Excise Act\", the words \"and Clean Environment Cess leviable thereon under the said Finance Act\" 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>b</i>), the following clause shall be inserted, namely: —</td></tr><tr><td></td><td></td><td>\"(<i>c</i>) the appropriate goods and services tax compensation cess, wherever applicable, shall be payable on such goods, if cleared on or after the 1st July, 2017 as leviable on such goods under the Goods and Services Tax (Compensation to States) Act, 2017 (15 of 2017).\".</td></tr></table></div></td><td></td><td>30th day of June, 2017.</td></tr></table></div>","words":176,"text_source":"published"},"classification":[],"instruments":[],"judgments":[],"corresponds_to":[],"url":"https://indiacode.ecourtsindia.com/finance-act-2024-no-2/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."}