EXTRACT OF THE FINANCE ACT, 2018

NO. 13 OF 2018

[28th March, 2018.]

The following Act of Parliament received the assent of the President on the 29th March, 2018, and is hereby published for general information:

An Act to give effect to the financial proposals of the Central Government for the financial year 2018-2019.

BE it enacted by Parliament in the Sixty-ninth Year of the Republic of India as follows:-

CHAPTER I

PRELIMINARY

1. Short Tilte and commencement

(1) This Act may be called the Finance Act, 2018.

(2) Save as otherwise provided in this Act, sections 2 to 55 shall come into force on the 1st day of April, 2018.

PART XX

AMENDMENT TO THE CENTRAL GOODS AND SERVICES TAX ACT, 2017

221. Amendment of section 2 of Act 12 of 2017.

In the Central Goods and Services Tax Act, 2017, in section 2, in clause (16), for the words " Central Board of Excise and Customs" the words "Central Board of Indirect Taxes and Customs" shall be substituted.