Section 119 - Amendment of section 10

Amendment to Section 10 of the Central Goods and Services Tax Act

Section 10 of the Central Goods and Services Tax Act has been modified. In sub-section (2), specifically in clauses (b), (c), and (d), the phrase "of goods" will now include the words "or services." This change expands the scope of these clauses to explicitly cover services in addition to goods, ensuring that both are addressed under the provisions of this section. This amendment reflects a broader application of the rules concerning the supply of goods and services under the Act.