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        F. Acts / Amendment Acts

        Section 87 - Amendment of Chapter heading.

        Finance Act, 2018
        Chapter IV
        INDIRECT TAXES - Customs

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        Customs chapter heading amendment expands scope to include courier services and indirect tax coverage under customs regulation. An amendment replaces the word POST with POST, COURIER in the heading of Chapter XI of the Customs Act, extending the chapter heading's scope to expressly include courier services and thereby guiding interpretation of the chapter's applicability to courier operations.
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                                Customs chapter heading amendment expands scope to include courier services and indirect tax coverage under customs regulation.

                                An amendment replaces the word POST with POST, COURIER in the heading of Chapter XI of the Customs Act, extending the chapter heading's scope to expressly include courier services and thereby guiding interpretation of the chapter's applicability to courier operations.


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