Section114
The Finance Act, 2024 (No. 2)

Amendment of section 9

In force As on 07 Oct 2026

Ministry Finance Enacted 16 Aug 2024 Cited by 1 provision

Section 114 of the Finance Act, 2024 (No. 2) deals with amendment of section 9. Central Goods and Services Tax Amendment of section 9. The Act was enacted on 16 Aug 2024.

Central Goods and Services Tax

Amendment of section 9.

114. 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 9, in sub-section (1), after the words "alcoholic liquor for human consumption", the words "and un-denatured extra neutral alcohol or rectified spirit used for manufacture of alcoholic liquor, for human consumption" shall be inserted.

Section 114, The Finance Act, 2024 (No. 2).

Cross-references

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

Questions about Section 114

What does Section 114 of the Finance Act, 2024 (No. 2) deal with?

Section 114 of the Finance Act, 2024 (No. 2) is headed "Amendment of section 9". Central Goods and Services Tax Amendment of section 9.

How do I find court cases under Section 114 of the Finance Act, 2024 (No. 2)?

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. 2) 114, section 114 Finance Act, 2024 (No. 2), section 114 of the Finance Act, 2024 (No. 2). 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 114 of the Finance Act, 2024 (No. 2), and has it changed?

Its own text turns on section 9 (Amendment of section 13), so none of them can safely be read on its own. 1 other provision in this corpus refers back to it.

When was Section 114 of the Finance Act, 2024 (No. 2) enacted?

Section 114 of the Finance Act, 2024 (No. 2), cited as Finance Act, 2024 (No. 2) 114, was enacted on 16 Aug 2024. It is in force as at the date shown on this page.

Other sections of this Act

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