# The Finance Act, 2021, Section 161: Amendment of Seventh Schedule

- Act: The Finance Act, 2021
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-2021/section/161/

## Text

PART X AMENDMENT TO THE FINANCE ACT, 2001 Amendment of Seventh Schedule. 161. In the Seventh Schedule to the Finance Act, 2001 (14 of 2001),–– (a) | for the brackets, words and figures "(See section 138)", the brackets, words and figures "(See section 136)" shall be substituted; (b) | after tariff item 2403 99 90 and the entries relating thereto, the following tariff items and entries shall be inserted with effect from the 1st day of January, 2022, namely:–– " 2404 11 00 | -- | containing tobacco or reconstituted tobacco | Kg. | 25% 2404 19 00 | -- | Other | Kg. | 25%.".

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