Clause 218 - Amendment of section 2 of Act 12 of 2017.-Declaration under the Provisional Collection of Taxes Act, 1931 - FINANCE BILL, 2018

PART XX

AMENDMENT TO THE CENTRAL GOODS AND SERVICES TAX ACT, 2017

218. Amendment of section 2 of Act 12 of 2017.

In the Central Goods and Services Tax Act, 2017, in section 2, in clause (16), for the words “Central Board of Excise and Customs”, the words “Central Board of Indirect Taxes and Customs” shall be substituted.

Declaration under the Provisional Collection of Taxes Act, 1931

It is hereby declared that it is expedient in the public interest that the provisions of clauses 101 (a), 102 (b), 108, 109 and 110 of this Bill shall have immediate effect under the Provisional Collection of Taxes Act, 1931 (16 of 1931).

 

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Notes on Clauses:

Clause 218 of the Bill seeks to amend clause (16) of section 2 of the Central Goods and Services Tax Act, 2017, so as to substitute the words "Central Board of Indirect Taxes and Customs", for the words "Central Board of Excise and Customs".