Clause 116 - Amendment of section 2. - FINANCE BILL, 2020

Central Goods and Services Tax

Amendment of section 2.

116. In section 2 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereinafter referred to as the Central Goods and Services Tax Act), in clause (114), for clauses (c) and (d), the following clauses shall be substituted, namely:––

“(c) Dadra and Nagar Haveli and Daman and Diu;

(d) Ladakh;”.

 

 

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Notes on Clauses:

Clause 116 of the Bill seeks to amend clause (114) of section 2 of the Central Goods and Services Tax Act so as to align the definition of “Union territory” in line with the Jammu and Kashmir Reorganisation Act, 2019 and the Dadra and Nagar Haveli and Daman and Diu (Merger of Union Territories), Act, 2019.