Wide Content Page

FINANCE ACT, 2020

Central Goods and Services Tax


Section 118 - Amendment of section 2

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;”.