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FINANCE ACT, 2020

Union Territory Goods and Services Tax


Section 137 - Amendment of section 2

Amendment of section 2.

137. In section 2 of the Union Territory Goods and Services Tax Act, in clause (8), for sub-clauses (iii) and (iv), the following sub-clauses shall be substituted, namely:—

‘‘(iii) Dadra and Nagar Haveli and Daman and Diu;

(iv) Ladakh;”.