Amendment of section 10.
119. In section 10 of the Central Goods and Services Tax Act, in sub-section (2), in clauses (b), (c) and (d), after the words “of goods”, the words “or services” shall be inserted.
1.To come into force w.e.f. 01-01-2021 vide Notification No 92/2020- Central Tax dated 22-12-2020
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