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Section108
The Finance Act, 2019 (No. 2)

Amendment of section 104

In force As on 11 Oct 2026

Ministry Finance

Section 108 of the Finance Act, 2019 (No. 2) deals with amendment of section 104. Amendment of section 104 108. In section 104 of the Central Goods and Services Tax Act, in sub-section (1),-- (a) | after the words "Authority or the Appellate Authority", the words "or the National Appellate Authority" shall be inserted;

Amendment of section 104

108. In section 104 of the Central Goods and Services Tax Act, in sub-section (1),--

(a)after the words "Authority or the Appellate Authority", the words "or the National Appellate Authority" shall be inserted;
(b)after the words and figures "of section 101", the words, figures and letter "or under section 101C" shall be inserted.
Section 108, The Finance Act, 2019 (No. 2).

Cross-references

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

This section refers to

  1. Central Goods and Services Tax Act s. 104 Advance ruling to be void in certain circumstances
  2. s. 101 Amendment of section 52
  3. s. 104 Amendment of section 95

Questions about Section 108

What does Section 108 of the Finance Act, 2019 (No. 2) deal with?

Section 108 of the Finance Act, 2019 (No. 2) is headed "Amendment of section 104". Amendment of section 104 108. In section 104 of the Central Goods and Services Tax Act, in sub-section (1),-- (a) | after the words "Authority or the Appellate Authority", the words "or the National Appellate Authority" shall be inserted;

How do I find court cases under Section 108 of the Finance Act, 2019 (No. 2)?

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, 2019 (No. 2) 108, section 108 Finance Act, 2019 (No. 2), section 108 of the Finance Act, 2019 (No. 2). 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 108 of the Finance Act, 2019 (No. 2), and has it changed?

Its own text turns on Central Goods and Services Tax Act 104 (Advance ruling to be void in certain circumstances), section 101 (Amendment of section 52), section 104 (Amendment of section 95), so none of them can safely be read on its own.

When was the Finance Act, 2019 (No. 2) enacted?

Finance Act, 2019 (No. 2) was enacted in 2019. 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.