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Section125
The Finance Act, 2020

Amendment of Section 109

In force As on 10 Oct 2026

Ministry Finance

Section 125 of the Finance Act, 2020 deals with amendment of Section 109. Amendment of section 109 125. In section 109 of the Central Goods and Services Tax Act, in sub-section (6),- (a) | the words "except for the State of Jammu and Kashmir" shall be omitted;

Amendment of section 109

125. In section 109 of the Central Goods and Services Tax Act, in sub-section (6),-

(a)the words "except for the State of Jammu and Kashmir" shall be omitted;
(b)the first proviso shall be omitted.
Section 125, The Finance Act, 2020.

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. 109 Constitution of Appellate Tribunal and Benches thereof
  2. s. 109 Amendment of Section 28AAA

Questions about Section 125

What does Section 125 of the Finance Act deal with?

Section 125 of the Finance Act is headed "Amendment of Section 109". Amendment of section 109 125. In section 109 of the Central Goods and Services Tax Act, in sub-section (6),- (a) | the words "except for the State of Jammu and Kashmir" shall be omitted;

How do I find court cases under Section 125 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 2020 125, section 125 Finance Act 2020, section 125 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 125 of the Finance Act, and has it changed?

Its own text turns on Central Goods and Services Tax Act 109 (Constitution of Appellate Tribunal and Benches thereof), section 109 (Amendment of Section 28AAA), so none of them can safely be read on its own.

When was the Finance Act enacted?

Finance Act was enacted in 2020. 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.