# The Finance Act, 2023, Section 151: Substitution of new section for section 114

- Act: The Finance Act, 2023 (Act 8 of 2023)
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-2023/section/151/

## Text

Substitution of new section for section 114. 151.  For section 114 of the Central Goods and Services Tax Act, the following section shall be subsituted, namely:— "114. Financial and Administrative powers of President.— The President shall exercise such financial and administrative powers over the Appellate Tribunal as may be prescribed."

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