Section 104 in The Finance Act, 2018

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Union of India - Section

Section 104 in The Finance Act, 2018

104. Amendment of Second Schedule.

- In the Customs Tariff Act,-

(a)in the Second Schedule, after Note 3, the following Note shall be inserted, namely: -

"4. In respect of all other goods which are not covered under column (2) of this Schedule, the rate of duty shall be `Nil'.";

(b)the Second Schedule shall be amended in the manner specified in the Fourth Schedule.

Service tax