Amendment of section 168.
110. In section 168 of the Central Goods and Services Tax Act, in sub-section (2), after the word, and figures “section 39,”, the words, brackets and figures “sub-section (1) of section 44, sub-sections (4) and (5) of section 52,” shall be inserted.
Notes on Clauses:
Clause 110 of the Bill seeks to amend section 168 of the Central Goods and Services Tax Act to include sub-section (1) of section 44 and sub-sections (4) and (5) of section 52, within the ambit of that section so that the Commissioner or Joint Secretary shall exercise the powers specified in the said sections with the approval of the Board.
