Amendment of section 2
Section 160 of the Finance Act, 2023 deals with amendment of section 2. Integrated Goods and Services Tax Amendment of section 2.
Integrated Goods and Services Tax
Amendment of section 2.
160. In the Integrated Goods and Services Tax Act, 2017 (13 of 2017) (hereinafter referred to as the Integrated Goods and Services Tax Act), in section 2,—
Section 160, The Finance Act, 2023 (Act 8 of 2023).
(a) for clause (16), the following clause shall be substituted, namely:— '(16) "non-taxable online recipient" means any unregistered person receiving online information and database access or retrieval services located in taxable territory. Explanation.—For the purposes of this clause, the expression "unregistered person" includes a person registered solely in terms of clause (vi) of section 24 of the Central Goods and Services Tax Act, 2017 (12 of 2017); '; (b) in clause (17), the words "essentially automated and involving minimal human intervention and" shall be omitted.
Cross-references
Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.
This section refers to
Questions about Section 160
What does Section 160 of the Finance Act deal with?
Section 160 of the Finance Act is headed "Amendment of section 2". Integrated Goods and Services Tax Amendment of section 2.
How do I find court cases under Section 160 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 2023 160, section 160 Finance Act 2023, section 160 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 160 of the Finance Act, and has it changed?
Its own text turns on section 2 (Income-tax), so none of them can safely be read on its own.
When was the Finance Act enacted?
Finance Act was enacted in 2023 as Act 8 of 2023. 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
- First Schedule. First Schedule10190 words
- 2. Income-tax8337 words
- Fourth Schedule. Fourth Schedule6615 words
- 5. Amendment of section 102717 words
- 150. Substitution of new section for section 1101621 words
- 54. Insertion of new section 115BAE1218 words
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