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Section133
The Finance Act, 2025

Amendment of Schedule III

In force Act 7 of 2025 As on 11 Oct 2026

Act 7 of 2025 Ministry Finance Enacted 16 Aug 2025 Cited by 1 provision

Section 133 of the Finance Act, 2025 deals with amendment of Schedule III. Amendment of Schedule III. 133. In Schedule III of the Central Goods and Services Tax Act,— (i) | in paragraph 8, after clause (a), the following clause shall be inserted and shall be deemed to have been inserted with effect from the 1st day of July, 2017, namely:— "(aa) Supply of goods warehoused i The Act was enacted on 16 Aug 2025.

Amendment of Schedule III.

133. In Schedule III of the Central Goods and Services Tax Act,—

(i)in paragraph 8, after clause (a), the following clause shall be inserted and shall be deemed to have been inserted with effect from the 1st day of July, 2017, namely:—
"(aa) Supply of goods warehoused in a Special Economic Zone or in a Free Trade Warehousing Zone to any person before clearance for exports or to the Domestic Tariff Area;";
(ii)in Explanation 2, after the words "For the purposes of", the words, brackets and letter "clause (a) of" shall be inserted and shall be deemed to have been inserted with effect from the 1st day of July, 2017;
(iii)after Explanation 2, the following Explanation shall be inserted and shall be deemed to have been inserted with effect from the 1st day of July, 2017, namely:—
"Explanation 3.—For the purposes of clause (aa) of paragraph 8, the expressions "Special Economic Zone", "Free Trade Warehousing Zone" and "Domestic Tariff Area" shall have the same meanings respectively as assigned to them in section 2 of the Special Economic Zones Act, 2005 (28 of 2005).".
Section 133, 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.

Referred to by 1

  1. s. 134 No refund of tax collected

Questions about Section 133

What does Section 133 of the Finance Act deal with?

Section 133 of the Finance Act is headed "Amendment of Schedule III". Amendment of Schedule III. 133. In Schedule III of the Central Goods and Services Tax Act,— (i) | in paragraph 8, after clause (a), the following clause shall be inserted and shall be deemed to have been inserted with effect from the 1st day of July, 2017, namely:— "(aa) Supply of goods warehoused i

How do I find court cases under Section 133 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 133, section 133 Finance Act 2025, section 133 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 133 of the Finance Act, and has it changed?

1 other provision in this corpus refers back to it.

When was Section 133 of the Finance Act enacted?

Section 133 of the Finance Act, cited as Finance Act 2025 133, was enacted on 16 Aug 2025 as Act 7 of 2025. It is in force as at the date shown on this page.

Other sections of this Act

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