Section 137: Central Goods and Services Tax

Q: What does Section 137 of The Finance Act, 2023 (TFA) deal with?

Section 137 TFA pertains to "Central Goods and Services Tax". It is part of the The Finance Act, 2023, a legislation enacted by the Parliament of India. Section 137 of The Finance Act, 2023 (TFA) governs central Goods and Services Tax. As verified on 19 May 2026.

Q: Is Section 137 TFA still in force?

Yes, Section 137 of the The Finance Act, 2023 is currently in force across the Republic of India.

Q: What is धारा 137 TFA?

धारा 137 TFA is the Devanagari Hindi reference for Section 137 of the The Finance Act, 2023. Section 137 of The Finance Act, 2023 (TFA) governs central Goods and Services Tax. As verified on 19 May 2026.

Q: What is Dhara 137 TFA?

Dhara 137 TFA is the Roman Hindi reference for Section 137 of the The Finance Act, 2023. "Dhara" means "Section" in Hindi. Section 137 of The Finance Act, 2023 (TFA) governs central Goods and Services Tax. As verified on 19 May 2026.

Q: How to cite Section 137 of The Finance Act, 2023?

Cite as: "Section 137, The Finance Act, 2023 (TFA)" in legal briefs. For academic writing, use the BlueBook format: The Finance Act, 2023, § 137 (India).

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Thursday, 21 May 2026

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Section 137 TFA (The Finance Act, 2023): Central Goods and Services Tax | Law on Tips | Law on Tips

Table of Contents

The Finance Act, 2023

Chapter IIIDIR — ECT TAXES, Income-tax

Section 137

Central Goods and Services Tax

In the Central Goods and Services Tax Act, 2017 (hereinafter referred to as the Central Goods and Services TaxAct), in section 10,—

Related Sections

§134

Customs tariff

TFA

§140

In section 23 of the Central Goods and Services Tax Act, for sub-section (2), the following sub-section shall be substituted and shall be deemed to have been substituted with effect from the 1st day of July, 2017, namely:

TFA

§94

In section 206C of the Income-tax Act, in sub-section (1G), with effect from the 1st day of July, 2023,

TFA

§155

In section 122 of the Central Goods and Services TaxAct, after sub-section (1A), the following sub-section shall be inserted, namely:

TFA

§119

Section 271FAA of the Income-tax Act shall be numbered as sub-section (1) thereof and in sub-section (1) as so renumbered, for the long line, the following shall be substituted, namely:

TFA

§121

In section 274 of the Income-tax Act, in sub-section (2B), after the proviso, the following proviso shall be inserted and shall be deemed to have been inserted with effect from the 1st day ofApril, 2022, namely:

TFA

Printed from Law on Tips • The Finance Act, 2023

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