Amendment of section 22
Section 94 of the Finance Act, 2019 (No. 2) deals with amendment of section 22. Amendment of section 22 94. In section 22 of the Central Goods and Services Tax Act, in sub-section (1), after the second proviso, the following shall be inserted, namely:-- "Provided also that the Government may, at the request of a State and on the recommendations of the Council, enhance the aggre
Amendment of section 22
94. In section 22 of the Central Goods and Services Tax Act, in sub-section (1), after the second proviso, the following shall be inserted, namely:--
"Provided also that the Government may, at the request of a State and on the recommendations of the Council, enhance the aggregate turnover from twenty lakh rupees to such amount not exceeding forty lakh rupees in case of supplier who is engaged exclusively in the supply of goods, subject to such conditions and limitations, as may be notified.
Explanation.--For the purposes of this sub-section, a person shall be considered to be engaged exclusively in the supply of goods even if he is engaged in exempt supply of services provided by way of extending deposits, loans or advances in so far as the consideration is represented by way of interest or discount.".
Section 94, The Finance Act, 2019 (No. 2).
Cross-references
Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.
Questions about Section 94
What does Section 94 of the Finance Act, 2019 (No. 2) deal with?
Section 94 of the Finance Act, 2019 (No. 2) is headed "Amendment of section 22". Amendment of section 22 94. In section 22 of the Central Goods and Services Tax Act, in sub-section (1), after the second proviso, the following shall be inserted, namely:-- "Provided also that the Government may, at the request of a State and on the recommendations of the Council, enhance the aggre
How do I find court cases under Section 94 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) 94, section 94 Finance Act, 2019 (No. 2), section 94 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 94 of the Finance Act, 2019 (No. 2), and has it changed?
Its own text turns on Central Goods and Services Tax Act 22 (Persons liable for registration), section 22 (Substitution of section 79), 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
- Fifth Schedule. -12409 words
- First Schedule. Income-tax9078 words
- 2. Income-tax4914 words
- 105. Insertion of new sections 101A, 101B and 101C1547 words
- 138. Insertion of new sections 45-ID and 45- IE1010 words
- 6. Amendment of section 10907 words
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.