Section 92 - Amendment of section 2. - Finance (No. 2) Act, 2019

Central Goods and Services Tax Amendment of section 2. 92. In section 2 of the Central Goods and Services Tax Act, 2017 (12 of 2017.) (hereinafter referred as the Central Goods and Services Tax Act), in clause (4), after the words the Appellate Authority for Advance Ruling, , the words the National Appellate Authority for Advance Ruling, shall be inserted;