Amendment of section 66D
107. In section 66D of the 1994 Act, with effect from such date as the Central Government may, by notification in the Official Gazette, appoint,-
(1) in clause (a), in sub-clause (iv), for the words “support services”, the words “any service” shall be substituted;
(2) for clause (f), the following clause shall be substituted, namely:-
“(f) services by way of carrying out any process amounting to manufacture or production of goods excluding alcoholic liquor for human consumption;”;
(3) in clause (i), the following Explanation shall be inserted, namely:-
‘Explanation.- For the purposes of this clause, the expression “betting, gambling or lottery” shall not include the activity specified in Explanation 2 to clause (44) of section 65B;’;
(4) clause (j) shall be omitted.
Notes on Clauses:
Clause 107 of the Bill seeks to amend section 66D of 1994 Act so as to modify the scope of the services specified in negative list.
