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Section11
The Finance Act, 2024 (No. 1)

Amendment of section 2

In force Act 8 of 2024 As on 10 Oct 2026

Act 8 of 2024 Ministry Finance Cited by 1 provision

Section 11 of the Finance Act, 2024 (No. 1) deals with amendment of section 2. CHAPTER IV INDIRECT TAXES Central Goods and Services Tax Amendment of section 2.

CHAPTER IV

INDIRECT TAXES

Central Goods and Services Tax

Amendment of section 2.

11. In the Central Goods and Services Tax Act, 2017 (12 of 2017). (hereinafter referred to as the Central Goods and Services Tax Act), in section 2, for clause (61), the following clause shall be substituted, namely:—

'(61) "Input Service Distributor" means an office of the supplier of goods or services or both which receives tax invoices towards the receipt of input services, including invoices in respect of services liable to tax under sub-section (3) or sub-section (4) of section 9, for or on behalf of distinct persons referred to in section 25, and liable to distribute the input tax credit in respect of such invoices in the manner provided in section 20;'.
Section 11, The Finance Act, 2024 (No. 1) (Act 8 of 2024).

Cross-references

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

This section refers to

  1. s. 2 Income-tax
  2. s. 9 Amendment of section 253

Referred to by 1

  1. s. 1 Short title and commencement

Questions about Section 11

What does Section 11 of the Finance Act, 2024 (No. 1) deal with?

Section 11 of the Finance Act, 2024 (No. 1) is headed "Amendment of section 2". CHAPTER IV INDIRECT TAXES Central Goods and Services Tax Amendment of section 2.

How do I find court cases under Section 11 of the Finance Act, 2024 (No. 1)?

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, 2024 (No. 1) 11, section 11 Finance Act, 2024 (No. 1), section 11 of the Finance Act, 2024 (No. 1). 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 11 of the Finance Act, 2024 (No. 1), and has it changed?

Its own text turns on section 2 (Income-tax), section 9 (Amendment of section 253), so none of them can safely be read on its own. 1 other provision in this corpus refers back to it.

When was the Finance Act, 2024 (No. 1) enacted?

Finance Act, 2024 (No. 1) was enacted in 2024 as Act 8 of 2024. 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.