Section 1 - Short title. - Central Goods and Services Tax (Second Amendment) Act, 2023

MINISTRY OF LAW AND JUSTICE (Legislative Department) New Delhi, the 28th December, 2023/Pausha 7, 1945 (Saka)] The following Act of Parliament received the assent of the President on the 28th December, 2023 and is hereby published for general information: THE CENTRAL GOODS AND SERVICES TAX (SECOND AMENDMENT) ACT, 2023 NO. 48 OF 2023 [ 28th December, 2023 .] An Act further to amend the Central Goods and Services Tax Act, 2017. BE it enacted by Parliament in the Seventy-fourth Year of the Republic of India as follows: Short title. 1 . This Act may be called the Central Goods and Services Tax (Second Amendment) Act, 2023.