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Section155
The Finance Act, 2026

Amendment of section 54

In force Act 4 of 2026 As on 09 Oct 2026

Act 4 of 2026 Ministry Finance Cited by 1 provision

Section 155 of the Finance Act, 2026 deals with amendment of section 54. Amendment of section 54. 155. In section 54 of the Central Goods and Services Tax Act,— (a) | in sub-section (6), after the words "supply of goods or services or both", the words, brackets and figures "or of unutilised input tax credit allowed under clause (ii) of the first proviso to sub-section (3

Amendment of section 54.

155. In section 54 of the Central Goods and Services Tax Act,—

(a)in sub-section (6), after the words "supply of goods or services or both", the words, brackets and figures "or of unutilised input tax credit allowed under clause (ii) of the first proviso to sub-section (3)" shall be inserted;
(b)in sub-section (14), after the words, brackets and figures "sub-section (5) or sub-section (6)", the words ", other than cases where refund of tax is claimed on account of goods exported out of India with payment of tax," shall be inserted.
Section 155, The Finance Act, 2026 (Act 4 of 2026).

Cross-references

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

This section refers to

  1. Central Goods and Services Tax Act s. 54 Refund of tax
  2. s. 54 Amendment of section 169

Referred to by 1

  1. s. 1 Short title and commencement

Questions about Section 155

What does Section 155 of the Finance Act deal with?

Section 155 of the Finance Act is headed "Amendment of section 54". Amendment of section 54. 155. In section 54 of the Central Goods and Services Tax Act,— (a) | in sub-section (6), after the words "supply of goods or services or both", the words, brackets and figures "or of unutilised input tax credit allowed under clause (ii) of the first proviso to sub-section (3

How do I find court cases under Section 155 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 2026 155, section 155 Finance Act 2026, section 155 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 155 of the Finance Act, and has it changed?

Its own text turns on Central Goods and Services Tax Act 54 (Refund of tax), section 54 (Amendment of section 169), so none of them can safely be read on its own. 1 other provision in this corpus refers back to it.

When was the Finance Act enacted?

Finance Act was enacted in 2026 as Act 4 of 2026. India Code records no commencement date for it. 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.