The Central Government has appointed enforcement dates for specified provision of Finance Act, 2023. The notification to this effect was published on 31st March, 2023.
The Central Government appoints –
(i) the 31st day of March, 2023, as the date on which the amendments in the Second and Third Schedule of the Customs Tariff 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 Finance Act, 2023 shall come into force
