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SectionFourth Schedule
The Finance Act, 2015

Fourth Schedule

In force Act 20 of 2015 As on 07 Oct 2026

Act 20 of 2015 Ministry Finance

Section Fourth Schedule of the Finance Act, 2015 deals with fourth Schedule. THE FOURTH SCHEDULE (See section 105) In the Third Schedule to the Central Excise Act,— (i) | after serial number 15 and the entries relating thereto, the following serial number and entries shall be inserted, namely:— S.

THE FOURTH SCHEDULE

(See section 105)

In the Third Schedule to the Central Excise Act,—

(i)after serial number 15 and the entries relating thereto, the following serial number and entries shall be inserted, namely:—
S. No.Heading, sub-heading or tariff itemDescription of goods
(1)(2)(3)
"15A.2101 20Extracts, essences and concentrates, of tea or mate, and preparations with a basis of these extracts, essences or concentrates or with a basis of tea or mate";
(ii)after serial number 23 and the entries relating thereto, the following serial number and entries shall be inserted, namely:—
(1)(2)(3)
"23A.2202All goods";
(iii)against serial number 94,—
(a)for the entry in column (2), the entry "Chapter 85 or Chapter 94" shall be substituted;
(b)in column (3), for the words "except lamps for automobiles", the words, figures, brackets and letters "falling under heading 8539 (except lamps for automobiles), LED lights or fixtures including LED lamps falling under Chapter 85 or heading 9405" shall be substituted.
Fourth Schedule, The Finance Act, 2015 (Act 20 of 2015).

Cross-references

Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.

This section refers to

  1. s. 105 Amendment of Third Schedule

Questions about Section Fourth Schedule

What does Section Fourth Schedule of the Finance Act deal with?

Section Fourth Schedule of the Finance Act is headed "Fourth Schedule". THE FOURTH SCHEDULE (See section 105) In the Third Schedule to the Central Excise Act,— (i) | after serial number 15 and the entries relating thereto, the following serial number and entries shall be inserted, namely:— S.

How do I find court cases under Section Fourth Schedule of the Finance Act?

In judgments and charge sheets this section is written several ways, and each form finds a different set of orders. These search the full text of every order eCourtsIndia holds, best matches first: Finance Act 2015 Fourth Schedule, section Fourth Schedule Finance Act 2015, section Fourth Schedule of the Finance Act. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome.

What should I read with Section Fourth Schedule of the Finance Act, and has it changed?

Its own text turns on section 105 (Amendment of Third Schedule), so none of them can safely be read on its own.

When was the Finance Act enacted?

Finance Act was enacted in 2015 as Act 20 of 2015. India Code records no commencement date for it. It is in force as at the date shown on this page.

Other sections of this Act

Source and method. Compiled from the enactments of Parliament and of the State legislatures as published on India Code, and republished together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957. Structured, cross-referenced and maintained by eCourtsIndia. 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. This page is not a substitute for legal advice.