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Section109
The Finance Act, 2019 (No. 2)

Amendment of section 105

In force As on 11 Oct 2026

Ministry Finance

Section 109 of the Finance Act, 2019 (No. 2) deals with amendment of section 105. Amendment of section 105 109. In section 105 of the Central Goods and Services Tax Act,-- (a) | for the marginal heading, the following marginal heading shall be substituted, namely:-- "Powers of Authority, Appellate Authority and National Appellate Authority.";

Amendment of section 105

109. In section 105 of the Central Goods and Services Tax Act,--

(a)for the marginal heading, the following marginal heading shall be substituted, namely:--
"Powers of Authority, Appellate Authority and National Appellate Authority.";
(b)in sub-section (1), after the words "Appellate Authority", the words "or the National Appellate Authority" shall be inserted;
(c)in sub-section (2), after the words "Appellate Authority", the words "or the National Appellate Authority" shall be inserted.
Section 109, 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. 105 Powers of Authority, Appellate Authority and National Appellate Authority
  2. s. 105 Insertion of new sections 101A, 101B and 101C

Questions about Section 109

What does Section 109 of the Finance Act, 2019 (No. 2) deal with?

Section 109 of the Finance Act, 2019 (No. 2) is headed "Amendment of section 105". Amendment of section 105 109. In section 105 of the Central Goods and Services Tax Act,-- (a) | for the marginal heading, the following marginal heading shall be substituted, namely:-- "Powers of Authority, Appellate Authority and National Appellate Authority.";

How do I find court cases under Section 109 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) 109, section 109 Finance Act, 2019 (No. 2), section 109 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 109 of the Finance Act, 2019 (No. 2), and has it changed?

Its own text turns on Central Goods and Services Tax Act 105 (Powers of Authority, Appellate Authority and National Appellate Authority), section 105 (Insertion of new sections 101A, 101B and 101C), 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.