Clause 15
New Sixth Schedule
of Goods and Services Tax (Amendment) Bill
BillNot in forceProvision 15 of 17
Clause 15
The principal Act is amended by inserting, immediately after the Fifth Schedule, the following Schedule:“SIXTH SCHEDULESection 6(7)Disclosure of names and particulars of persons and places
1. Approved warehouses for the purposes of section 21(3)(y) or 21C.
2. Taxable persons approved under section 21B(1).
3. Taxable persons to whom regulations made under section 27, 27A or 37A apply.
4. Approved persons referred to in section 37B.
5. Refiners referred to in paragraph 2(a)(iii)(B) of Part III of the Fourth Schedule.”.