Amendment to Section 168 of the Central Goods and Services Tax Act
Section 168 of the Central Goods and Services Tax Act has been amended. Specifically, in sub-section (2) of this section, the reference to "sub-section (2) of section 38" has been removed. This change means that the provisions or references that previously included this part of the law are no longer applicable or relevant in the context of section 168. The amendment simplifies or updates the language of the law by omitting these specific words, brackets, and figures, thereby potentially altering the way this section is interpreted or applied.
Note: It is an AI generated summary for reference purpose only.
Amendment of section 168.
114. In section 168 of the Central Goods and Services Tax Act, in sub-section (2), the words, brackets and figures “sub-section (2) of section 38,” shall be omitted.
