Clause 128 - Amendment of section 10. - FINANCE BILL, 2023

Central Goods and Services Tax

Amendment of section 10.

128. In the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereinafter referred to as the Central Goods and Services Tax Act), in section 10,––

(a) in sub-section (2), in clause (d), the words “goods or” shall be omitted;

(b) in sub-section (2A), in clause (c), the words “goods or” shall be omitted.

 

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Notes on Clauses:

Central Goods and Services Tax

Clause 128 of the Bill seeks to amend clause (d) of sub-section (2) and clause (c) of sub-section (2A) in section 10 of the Central Goods and Services Tax Act so as to remove the restriction imposed on registered persons engaged in supplying goods through electronic commerce operators from opting to pay tax under the composition levy.