Section 137 - Amendment of section 10. - Finance Act, 2023

Central Goods and Services Tax Amendment of section 10. 137. 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.