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SectionSecond Schedule
The Finance Act, 2025

Second Schedule

In force Act 7 of 2025 As on 09 Oct 2026

Act 7 of 2025 Ministry Finance Enacted 16 Aug 2025

Section Second Schedule of the Finance Act, 2025 deals with second Schedule. THE SECOND SCHEDULE [See section 103(a)] In the First Schedule to the Customs Tariff Act,-- (i) | in Chapter 60, for the entry in column (4) occurring against tariff items 6004 10 00, 6004 90 00, 6006 22 00, 6006 31 00, 6006 32 00, 6006 33 00, 6006 34 00, 6006 42 00 and 6006 90 00, the entry "20% or The Act was enacted on 16 Aug 2025.

THE SECOND SCHEDULE

[See section 103(a)]

In the First Schedule to the Customs Tariff Act,--

(i)in Chapter 60, for the entry in column (4) occurring against tariff items 6004 10 00, 6004 90 00, 6006 22 00, 6006 31 00, 6006 32 00, 6006 33 00, 6006 34 00, 6006 42 00 and 6006 90 00, the entry "20% or Rs. 115 per kg, whichever is higher" shall be substituted;
(ii)in Chapter 85, for the entry in column (4) occurring against tariff item 8528 59 00, the entry "20%" shall be substituted.
Second Schedule, 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

  1. s. 103 Amendment of First Schedule

Questions about Section Second Schedule

What does Section Second Schedule of the Finance Act deal with?

Section Second Schedule of the Finance Act is headed "Second Schedule". THE SECOND SCHEDULE [See section 103(a)] In the First Schedule to the Customs Tariff Act,-- (i) | in Chapter 60, for the entry in column (4) occurring against tariff items 6004 10 00, 6004 90 00, 6006 22 00, 6006 31 00, 6006 32 00, 6006 33 00, 6006 34 00, 6006 42 00 and 6006 90 00, the entry "20% or

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

Its own text turns on section 103 (Amendment of First Schedule), so none of them can safely be read on its own.

When was Section Second Schedule of the Finance Act enacted?

Section Second Schedule of the Finance Act, cited as Finance Act 2025 Second Schedule, 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

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.