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FINANCE ACT, 2020
Amendment to Section 2 of the Central Goods and Services Tax Act, 2017
Section 2 of the Central Goods and Services Tax Act, 2017, has been amended. Specifically, changes have been made to clause (114) concerning sub-clauses (c) and (d). The previous sub-clauses have been replaced with new ones. The updated sub-clause (c) now includes "Dadra and Nagar Haveli and Daman and Diu," and sub-clause (d) now includes "Ladakh." This amendment updates the geographical references within the Act to reflect the current political and administrative status of these regions.
Note: It is an AI generated summary for reference purpose only.
Amendment of section 2.
118. In section 2 of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as the Central Goods and Services Tax Act), in clause (114), for sub-clauses (c) and (d), the following sub-clauses shall be substituted, namely:—
“(c) Dadra and Nagar Haveli and Daman and Diu;
(d) Ladakh;”.
