Amendment of section 13
Section 123 of the Finance Act, 2025 deals with amendment of section 13. Amendment of section 13. 123. In section 13 of the Central Goods and Services Tax Act, sub-section (4) shall be omitted. The Act was enacted on 16 Aug 2025.
Amendment of section 13.
123. In section 13 of the Central Goods and Services Tax Act, sub-section (4) shall be omitted.
Section 123, The Finance Act, 2025 (Act 7 of 2025).
Cross-references
Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.
This section refers to
Questions about Section 123
What does Section 123 of the Finance Act deal with?
Section 123 of the Finance Act is headed "Amendment of section 13". Amendment of section 13. 123. In section 13 of the Central Goods and Services Tax Act, sub-section (4) shall be omitted.
How do I find court cases under Section 123 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 2025 123, section 123 Finance Act 2025, section 123 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 123 of the Finance Act, and has it changed?
Its own text turns on Central Goods and Services Tax Act 13 (Time of supply of services), section 13 (Amendment of section 47), so none of them can safely be read on its own.
When was Section 123 of the Finance Act enacted?
Section 123 of the Finance Act, cited as Finance Act 2025 123, was enacted on 16 Aug 2025 as Act 7 of 2025. It is in force as at the date shown on this page.
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