Amendment of section 101A
Section 156 of the Finance Act, 2026 deals with amendment of section 101A. Amendment of section 101A. 156. In section 101A of the Central Goods and Services Tax Act, after sub-section (1), the following sub-section shall be inserted, namely:— '(1A) Notwithstanding anything contained in sub-section (1), till the National Appellate Authority is constituted under that sub-sec
Amendment of section 101A.
156. In section 101A of the Central Goods and Services Tax Act, after sub-section (1), the following sub-section shall be inserted, namely:—
'(1A) Notwithstanding anything contained in sub-section (1), till the National Appellate Authority is constituted under that sub-section, the Government, may on the recommendations of the Council, by notification, empower any existing Authority constituted under any law for the time being in force to hear appeals made under section 101B and in such case,— Section 156, The Finance Act, 2026 (Act 4 of 2026).
(a) the provisions of sub-sections (2) to (13) shall not apply; and (b) any reference to the National Appellate Authority under this Chapter shall be construed as a reference to such Authority. Explanation.—For the purposes of this sub-section, the expression "existing Authority" shall include a Tribunal.'.
Cross-references
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Questions about Section 156
What does Section 156 of the Finance Act deal with?
Section 156 of the Finance Act is headed "Amendment of section 101A". Amendment of section 101A. 156. In section 101A of the Central Goods and Services Tax Act, after sub-section (1), the following sub-section shall be inserted, namely:— '(1A) Notwithstanding anything contained in sub-section (1), till the National Appellate Authority is constituted under that sub-sec
How do I find court cases under Section 156 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 156, section 156 Finance Act 2026, section 156 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 156 of the Finance Act, and has it changed?
Its own text turns on Central Goods and Services Tax Act 101A (Constitution of National Appellate Authority for Advance Ruling), 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
- First Schedule. -11686 words
- 3. Income-tax under Act 30 of 20258033 words
- Fourth Schedule. -4078 words
- 2. Income-tax under Act 43 of 19612736 words
- 26. Substitution of new sections for sections 276B, 276BB, 276C, 276CC, 276CCC and 276D1437 words
- Fifth Schedule. -1363 words
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