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of <h1>Finance Bill 2021: Clause 150 amends Seventh Schedule, updates section 136, adds new tobacco tariff items at 25%.</h1> Clause 150 of the Finance Bill, 2021 proposes amendments to the Seventh Schedule of the Finance Act, 2001. It replaces the reference from section 138 to section 136. Additionally, it introduces new tariff items 2404 11 00 and 2404 19 00, both subject to a 25% tariff rate, effective from January 1, 2022. These items pertain to goods containing tobacco or reconstituted tobacco and other related products, respectively.
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