{"act":{"id":"finance-act-2026","short_title":"The Finance Act, 2026","long_title":"An Act to give effect to the financial proposals of the Central Government for the financial year 2026-2027.","act_number":"4","act_year":2026,"enact_date":null,"enforcement_date":null,"ministry":"Ministry of Finance","department":"Department of Revenue","jurisdiction":"CENTRAL","unit":"section","section_count":167,"in_force":true,"spent":false,"spent_note":null,"duplicate_of":null,"text_source":"published","scan_url":null,"url":"https://indiacode.ecourtsindia.com/finance-act-2026/"},"unit":"section","section":{"number":"155","heading":"Amendment of section 54","text":"Amendment of section 54. 155. In section 54 of the Central Goods and Services Tax Act,— (a) | in sub-section (6), after the words \"supply of goods or services or both\", the words, brackets and figures \"or of unutilised input tax credit allowed under clause (ii) of the first proviso to sub-section (3)\" shall be inserted; (b) | in sub-section (14), after the words, brackets and figures \"sub-section (5) or sub-section (6)\", the words \", other than cases where refund of tax is claimed on account of goods exported out of India with payment of tax,\" shall be inserted.","html":"<p><b>Amendment of section 54.</b></p><p><b>155.</b> In section 54 of the Central Goods and Services Tax Act,—</p><div class=\"tablewrap\"><table class=\"dtable\"><tr><td>(<i>a</i>)</td><td></td><td>in sub-section (6), after the words \"supply of goods or services or both\", the words, brackets and figures \"or of unutilised input tax credit allowed under clause (<i>ii</i>) of the first proviso to sub-section (3)\" shall be inserted;</td></tr><tr><td>(<i>b</i>)</td><td></td><td>in sub-section (<i>14</i>)<i>,</i> after the words, brackets and figures \"sub-section (5) or sub-section (6)\", the words \", other than cases where refund of tax is claimed on account of goods exported out of India with payment of tax,\" shall be inserted.</td></tr></table></div>","words":99,"text_source":"published"},"classification":[],"instruments":[],"judgments":[],"corresponds_to":[],"url":"https://indiacode.ecourtsindia.com/finance-act-2026/section/155/","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."}