Substitution of new section for section 19

In force Act 8 of 2023 As on 07 Oct 2026

Act 8 of 2023 Ministry Finance

Section 168 of the Finance Act, 2023 deals with substitution of new section for section 19. PART IV AMENDMENTS TO THE CENTRAL SALES TAX ACT, 1956 Substitution of new section for section 19.

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.".
Section 168, The Finance Act, 2023 (Act 8 of 2023).

Cross-references

Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.

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Questions about Section 168

What does Section 168 of the Finance Act deal with?

Section 168 of the Finance Act is headed "Substitution of new section for section 19". PART IV AMENDMENTS TO THE CENTRAL SALES TAX ACT, 1956 Substitution of new section for section 19.

How do I find court cases under Section 168 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 168, section 168 Finance Act 2023, section 168 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 168 of the Finance Act, and has it changed?

Its own text turns on section 9 (Amendment of section 12AB), section 19 (Amendment of section 44BBB), 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

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.