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Home Acts & Rules Bill Bills FINANCE BILL, 2020 Chapters List Central Goods and Services Tax This
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Clause 129 - Amendment to Schedule II. - FINANCE BILL, 2020

FINANCE BILL, 2020
Central Goods and Services Tax
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Amendment to Schedule II.

129. In Schedule II to the Central Goods and Services Tax Act, in paragraph 4, the words “whether or not for a consideration,” at both the places where they occur, shall be omitted and shall be deemed to have been omitted with effect from the 1st day of July, 2017.

 



 

Notes on Clauses:

Clause 129 of the Bill seeks to amend paragraph 4 of Schedule II to the Central Goods and Services Tax Act so as to omit the words “whether or not for consideration” so as to give clarity to the meaning of the entries (a) and (b) of said paragraph. This amendment shall take effect retrospectively from the 1st day of July, 2017.

 
 
 
 
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