Clause 113 - Amendment of section 168. - FINANCE BILL, 2022

Amendment of section 168.

113. In section 168 of the Central Goods and Services Tax Act, in sub-section (2), the words, brackets and figures “subsection (2) of section 38,” shall be omitted.

 

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Notes on Clauses:

Clause 113 o seeks to amend sub-section (2) of section 168 of the Central Goods and Services Tax Act so as to remove reference to section 38 therefrom.