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Insertion of new sections 108A and 108B.

Clause 3 - Draft-Bills-Reports - CUSTOMS - Goods and Services Tax - Clause 3 - 3. In the Customs Act, after section 108, the following sections shall be inserted, namely:- Obligation to furnish information. "108A. (1) Any person, being- (a) a local authority or other public body or association; or (b) any authority of the State Government responsible for the collection of value added tax or sales tax or any other tax relating to the goods or services; or (c) an income tax authority appointe .....

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he Reserve Bank of India Act, 1934; (2 of 1934) or (g) a State Electricity Board; or an electricity distribution or transmission licensee under the Electricity Act, 2003, (36 of 2003) or any other entity entrusted, as the case may be, with such functions by the Central Government or the State Government; or (h) the Registrar or Sub-Registrar appointed under section 6 of the Registration Act, 1908; (16 of 1908) or (i) a Registrar within the meaning of the Companies Act, 2013 (18 of 2013.); or (j) .....

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(e) of sub-section (1) of section 2 of the Depositories Act, 1996 (22 of 1996); or (n) the Post Master General within the meaning of clause ( j) of section 2 of the Indian Post Office Act, 1898 (6 of 1898); or (o) the Director General of Foreign Trade within the meaning of clause (d) of section 2 of the Foreign Trade (Development and Regulation) Act,1992; (22 of 1992) or (p) the General Manager of a Zonal Railway within the meaning of clause (18) of section 2 of the Railways Act,1989 (24 of 1989 .....

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