# The Finance Act, 2023, Section 168: Substitution of new section for section 19

- Act: The Finance Act, 2023 (Act 8 of 2023)
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-2023/section/168/

## Text

PART IV AMENDMENTS TO THE CENTRAL SALES TAX ACT, 1956 Substitution of new section for section 19. 168.  In the Central Sales Tax Act,1956 (74 of 1956) (hereinafter referred to as the Central Sales Tax Act), for section 19, the following section shall be substituted, namely:— "19. Customs, Excise and Service Tax Appellate Tribunal to function as Authority under this Act.—Notwithstanding anything to the contrary contained in this Act or in any other law for the time being in force, the Customs, Excise and Service Tax Appellate Tribunal constituted under section 129 of the Customs Act, 1962 (52 of 1962) shall be the Authority under this Act to settle inter-State disputes falling under sections 6A and 9.".

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