Amendments to Section 105 of the Central Goods and Services Tax Act
The amendments to Section 105 of the Central Goods and Services Tax Act involve changes to the marginal heading and specific subsections. Firstly, the marginal heading is updated to "Powers of Authority, Appellate Authority and National Appellate Authority," broadening the scope to include the National Appellate Authority. Secondly, in both subsections (1) and (2), the phrase "or the National Appellate Authority" is added after the words "Appellate Authority." These changes reflect an expansion of authority and responsibilities to include the National Appellate Authority alongside the existing Appellate Authority, ensuring that the legal text accurately represents the roles and powers of these entities within the GST framework.
Note: It is an AI generated summary for reference purpose only.
Amendment of section 105.
109. In section 105 of the Central Goods and Services Tax Act,––
(a) for the marginal heading, the following marginal heading shall be substituted, namely:––
“Powers of Authority, Appellate Authority and National Appellate Authority.”;
(b) in sub-section (1), after the words “Appellate Authority”, the words “or the National Appellate Authority” shall be inserted;
(c) in sub-section (2), after the words “Appellate Authority”, the words “or the National Appellate Authority” shall be inserted.
