Central Government appoints enforcement dates for specified provision of Finance Act, 2023

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

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