Amendment of section 109.
123. In section 109 of the Central Goods and Services Tax Act, in sub-section (6),––
(a) the words “except for the State of Jammu and Kashmir” shall be omitted;
(b) the first proviso shall be omitted.
Notes on Clauses:
Clause 123 of the Bill seeks to amend sub-section (6) of section 109 of the Central Goods and Services Tax Act so as to make the provisions for Appellate Tribunal and its benches thereof applicable in the Union territories of Jammu and Kashmir and Ladakh.
