CBIC notifies certain sections of the Finance (No. 2) Act, 2019 to amend the Central Goods and Services Tax Act, 2017

Jan 02, 2020 | by Avantis RegTech Legal Research Team


Finance & Taxation Compliance

The Central Board of Indirect Taxes and Customs (CBIC) notifies January 01, 2020 as the date on which the provisions of sections 92 to 112, except section 92, section 97, section 100 and sections 103 to 110 of the Finance (No. 2) Act, 2019, will come into force.

The Sections which will come into force are as under:

Ø  Section 93- Power to grant exemption from service tax

Ø  Section 94- Power to make rules by the Central Government

Ø  Section 95- Power to remove difficulties in implementing new services

Ø  Section 96- Consequential amendment

Ø  Section 98- Special provision for exemption in certain cases relating to management, etc., of non-commercial Government buildings

Ø  Section 99- Special provision for taxable services provided by Indian Railways

Ø  Section 101- Special provision for exemption in certain cases relating to construction of canal, dam, etc.

Ø  Section 102- Special provision for exemption in certain cases relating to construction of Government buildings.

[Notification No. 01/2020 – Central Tax]


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