# The Finance Act, 2015, Section Third Schedule: Third Schedule

- Act: The Finance Act, 2015 (Act 20 of 2015)
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-2015/section/Third%20Schedule/

## Text

THE THIRD SCHEDULE (See section 104) Notification No. and date | Amendment | Period of effect of amendment (1) | (2) | (3) G.S.R.163(E), dated the17th March, 2012[12/2012-Central Excise, dated the 17th March, 2012] as amended vide G.S.R.75(E), dated the 3rd February, 2014 [03/2014-Central Excise, dated the 3rd February, 2014] | In the said notification, in the Table, after serial number 205 and the entries relating thereto, the following serial number and entries shall be inserted, namely:— (1) | (2) | (3) | (4) | (5) "205A | 7302 or 8530 | Railway or tramway track construction material of iron and steel. Explanation.—For the purposes of this exemption, the value of the goods shall be the value of goods excluding the value of rails. | 12% | 49"; | 17th day of March, 2012 to 2nd February, 2014(both days inclusive)

---
Published by eCourtsIndia together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957.