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Home Acts & Rules Bill Bills FINANCE BILL, 2021 Chapters List Excise This
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Clause 98 - Revised date of effect to amendments made in Fourth Schedule vide notification issued under section 3C of Central Excise Act, 1944. - FINANCE BILL, 2021

FINANCE BILL, 2021
Excise
  • Contents

Revised date of effect to amendments made in Fourth Schedule vide notification issued under section 3C of Central Excise Act, 1944.

98. Notwithstanding anything contained in paragraph 2 of the notification of the Government of India in the Ministry of Finance (Department of Revenue) number G.S.R 978 (E), dated the 31st December, 2019, issued in exercise of the powers conferred under section 3C of the Central Excise Act, 1944 (1 of 1944), the amendments made in Chapter 27 of the Fourth Schedule thereto by the said notification shall be deemed to have, and always to have had effect, for all purposes, on and from the 1st day of January, 2020.

 



 

Notes on Clauses:

Clause 98 of the Bill seeks to revise the date of effect to the amendments made in the Fourth Schedule to the Central Excise Act vide notification number G.S.R. 978 (E), dated the 31st December, 2019, issued in exercise of powers under section 3C thereof, so as to give effect to said amendments on and from the 1st day of January, 2020.

 
 
 
 
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