This notification appoints the dates on which specific sections of the Finance Act, 2023 come into force.
Key Changes
Section 135 (a) and (b) of the Finance Act, 2023 comes into force on March 31, 2023.
Sections 128 and 131 of the Finance Act, 2023 comes into force on April 1, 2023.
Impact Analysis
Stakeholders
Individuals or entities impacted by changes to customs duties or regulations.
Impact
Possible changes in customs procedures or duty structures based on the sections coming into force.
Suggested Action Items
Engage with customs authorities for clarification and guidance.
Key Entities Referenced
Central Government: The entity issuing the notification and appointing the dates for the Finance Act provisions to come into force.
Ministry of Finance (Department of Revenue): The specific department within the government responsible for this notification.
Finance Act, 2023 (08 of 2023): The Act of Parliament that is being amended/updated by this notification.
Section 128, 131 and 135 of the Finance Act, 2023: Specific sections of the Finance Act, 2023, that are being brought into force.
रजिस्ट्री स.ं डी.एल.- 33004/99 REGD. No. D. L.-33004/99
सी.जी.-डी.एल.-अ.-31032023-244837
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CG-DL-E-31032023-244837
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असाधारण
EXTRAORDINARY
भाग II—खण् ड 3—उप-खण्ड (ii)
PART II—Section 3—Sub-section (ii)
प्राजधकार स ेप्रकाजित
PUBLISHED BY AUTHORITY
स.ं 1505] नई दिल्ली, िुक्रिार, माच च31, 2023/चत्रै 10, 1945
No. 1505] NEW DELHI, FRIDAY, MARCH 31, 2023/CHAITRA 10, 1945
जित्त मत्रं ालय
(रािस्ट्ि जिभाग)
अजधसचू ना
नई दिल् ली, 31 माच,च 2023
स.ं 21/2023-सीमा िल्ु क (ग.ै टै.)
का आ. 1567(अ).—जित्त अजधजनयम 2023 (2023 का 08) की धारा 1 की उपधारा (2) के खंड (ख) द्वारा प्रित्त
िजियों का प्रयोग करते हुए, केंद्र सरकार एतिद्वारा -
(i) 31 माच,च 2023 को उस तारीख के रूप म ें जनयुि करती ह ै जिस पर उि अजधजनयम की धारा 135 के खंड
(क) और (ख) के प्रािधान प्रिृत्त होंगे;
(ii) 1 अप्रलै , 2023 को उस तारीख के रूप में जनयिु करती ह ै जिस पर उि अजधजनयम की
धारा 128 और 131 के प्रािधान प्रिृत्त होंग े ।
[फा. सं. 190354/45/2023-टीआरयू]
जिक्रम जििय िानेरे, अिर सजचि
2204 GI/2023 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)]
MINISTRY OF FINANCE
(Department of Revenue)
NOTIFICATION
New Delhi, the 31st March, 2023
No. 21/2023-Customs (N.T.)
S.O. 1567(E).—In exercise of the powers conferred by clause (b) of sub-section (2) of section 1 of
the Finance Act, 2023 (08 of 2023), the Central Government hereby appoints -
(i) the 31st day of March, 2023, as the date on which the provisions of clauses (a) and (b) of
section 135 of the said Act shall come into force;
(ii) the 1st day of April, 2023, as the date on which the provisions of sections 128 and 131 of the
said Act shall come into force.
[F. No. 190354/45/2023-TRU]
VIKRAM VIJAY WANERE, Under Secy.
Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064
and Published by the Controller of Publications, Delhi-110054.