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        F. Acts / Amendment Acts

        Section 122 - Amendment to Schedule II.

        Finance Act, 2021
        Central Goods and Service Tax

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        Schedule II amendment omits paragraph 7 with retrospective effect under the Central Goods and Services Tax framework. Paragraph 7 of Schedule II to the Central Goods and Services Tax Act is omitted and deemed to have been omitted with effect from 1 July 2017. The amendment is part of the Finance Act, 2021 and comes into force on 1 January 2022 by notification.
                        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.

                              Schedule II amendment omits paragraph 7 with retrospective effect under the Central Goods and Services Tax framework.

                              Paragraph 7 of Schedule II to the Central Goods and Services Tax Act is omitted and deemed to have been omitted with effect from 1 July 2017. The amendment is part of the Finance Act, 2021 and comes into force on 1 January 2022 by notification.


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