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Dated: 03.02.23
The Union Finance Minister had introduced the Finance Bill, 2023 in Lok Sabha on 01st February 2023. Amendments have been proposed through clauses 123 and 124 of the Bill to the Indian Customs Act, 1962 through clauses 125, 126 & 127 of the Bill of Customs Tariff Act, 1975 and through clause 153 of the Bill to section 136 of the Finance Act, 2001.
The changes proposed through clause 126(a) and clause 153 have been given immediate effect though a declaration under the Provisional Collection of Taxes Act, 1931. Changes have also been proposed in the CGST Act and IGST Act through clauses 128 to 144 of the Bill.
The other changes will come in effect upon its enactment on the date of assent of the Bill or from the date specified in the Finance bill.
In case you still face any issues related to EXIM Policies, Customs procedures, Indirect Tax related compliance procedures and Indirect Tax and Litigation matters then please feel free to get in touch with us at the below given email IDs.
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Disclaimer:
The views expressed in the update are strictly personal, based on our understanding of the underlying law. We are not responsible for any injury, loss or cost arising to any person who refers this update and acts or refrains from any act accordingly. We would suggest that a detailed legal advice must be sought before relying on this update.
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