Clause 147 - Amendment of section 5. - Finance (No. 2) Bill, 2024

Integrated Goods and Services Tax Amendment of section 5. 147. In the Integrated Goods and Services Tax Act, 2017 (13 of 2017.) (hereinafter referred to as the Integrated Goods and Services Tax Act), in section 5, in sub-section (1), after the words alcoholic liquor for human consumption , the words and undenatured extra neutral alcohol or rectified spirit used for manufacture of alcoholic liquor, for human consumption shall be inserted.