Amendment of section 12.
144. In section 12 of the Integrated Goods and Services Tax Act, in sub-section (8), the proviso shall be omitted.
Notes on Clauses:
Clause 144 of the Bill seeks to omit the proviso to sub-section (8) of section 12 of the Integrated Goods and Services Tax Act so as to remove the confusion regarding availment of input tax credit and other matters.
