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.