Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 1] [Section 109] [Entire Act] Union of India - Subsection Section 109(2) in Finance Act, 2015 (2)for clause (f), the following clause shall be substituted, namely: -"(f) services by way of carrying out any process amounting to manufacture or production of goods excluding alcoholic liquor for human consumption;";