Section155
The Finance Act, 2024 (No. 2)

Amendment of section 7

In force As on 07 Oct 2026

Ministry Finance Enacted 16 Aug 2024

Section 155 of the Finance Act, 2024 (No. 2) deals with amendment of section 7. Union Territory Goods and Services Tax Amendment of section 7. The Act was enacted on 16 Aug 2024.

Union Territory Goods and Services Tax

Amendment of section 7.

155. In the Union Territory Goods and Services Tax Act, 2017 (14 of 2017) (hereinafter referred as the Union Territory Goods and Services Tax Act), in section 7, in sub-section (1), after the words "alcoholic liquor for human consumption", the words "and un-denatured extra neutral alcohol or rectified spirit which is used for manufacture of alcoholic liquor, for human consumption" shall be inserted.

Section 155, The Finance Act, 2024 (No. 2).

Cross-references

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

This section refers to

  1. s. 7 Amendment of section 12AB

Questions about Section 155

What does Section 155 of the Finance Act, 2024 (No. 2) deal with?

Section 155 of the Finance Act, 2024 (No. 2) is headed "Amendment of section 7". Union Territory Goods and Services Tax Amendment of section 7.

How do I find court cases under Section 155 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) 155, section 155 Finance Act, 2024 (No. 2), section 155 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 155 of the Finance Act, 2024 (No. 2), and has it changed?

Its own text turns on section 7 (Amendment of section 12AB), so none of them can safely be read on its own.

When was Section 155 of the Finance Act, 2024 (No. 2) enacted?

Section 155 of the Finance Act, 2024 (No. 2), cited as Finance Act, 2024 (No. 2) 155, was enacted on 16 Aug 2024. 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.