Section 114 - Amendment of section 9. - Finance (No. 2) Act, 2024

Central Goods and Services Tax Amendment of section 9. 114. 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 9, in sub-section (1), after the words alcoholic liquor for human consumption , the words and un-denatured extra neutral alcohol or rectified spirit used for manufacture of alcoholic liquor, for human consumption shall be inserted. **************** NOTES:- 1. Shall come into force w.e.f. 1st day of November, 2024 vide Notification No. 17/2024 Central Tax dated 27-09-2024