SectionFifth Schedule
The Finance Act, 2023

Fifth Schedule

In force Act 8 of 2023 As on 10 Oct 2026

Act 8 of 2023 Ministry Finance

Section Fifth Schedule of the Finance Act, 2023 deals with fifth Schedule. THE FIFTH SCHEDULE (See section 136) In the Second Schedule to the Customs Tariff Act, for serial numbers 8 and 9 and the entries relating thereto, the following serial numbers and entries shall be substituted, namely:— Sl.

THE FIFTH SCHEDULE

(See section 136)

In the Second Schedule to the Customs Tariff Act, for serial numbers 8 and 9 and the entries relating thereto, the following serial numbers and entries shall be substituted, namely:—

Sl. No.Chapter/heading/sub-heading/Tariff ItemDescription of goodsRate of duty
(1)(2)(3)(4)
"8.1202 41Groundnut in shellRs. 1,125 per tonne
9.1202 42Groundnut kernelRs. 1,500 per tonne".
Fifth Schedule, 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.

Questions about Section Fifth Schedule

What does Section Fifth Schedule of the Finance Act deal with?

Section Fifth Schedule of the Finance Act is headed "Fifth Schedule". THE FIFTH SCHEDULE (See section 136) In the Second Schedule to the Customs Tariff Act, for serial numbers 8 and 9 and the entries relating thereto, the following serial numbers and entries shall be substituted, namely:— Sl.

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

Its own text turns on section 136 (Amendment of Second Schedule), 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

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.