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of <h1>Finance (No. 2) Bill, 2024: Clause 150 proposes reducing pre-deposit limits for IGST appeals to 40 crore rupees.</h1> Clause 150 of the Finance (No. 2) Bill, 2024, proposes an amendment to section 20 of the Integrated Goods and Services Tax Act. It seeks to reduce the maximum pre-deposit amount required for filing an appeal before the Appellate Authority from fifty crore rupees to forty crore rupees. Additionally, it aims to lower the pre-deposit cap for appeals before the Appellate Tribunal from one hundred crore rupees to forty crore rupees.
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