Amendment to Section 10 of the Central Goods and Services Tax Act, 2017
Section 10 of the Central Goods and Services Tax Act, 2017, has been amended. Specifically, changes have been made to sub-section (2) and sub-section (2A) of this section. In both instances, the phrase "goods or" has been removed. This suggests a narrowing or clarification of the language concerning the applicability or scope of these provisions, possibly to focus more directly on services or other aspects not related to goods. These amendments may impact how the provisions are interpreted and applied, possibly affecting compliance or eligibility under the GST framework for certain businesses or transactions previously covered by the term "goods." This change might simplify or alter the regulatory landscape for entities dealing primarily with goods under the GST regime. Overall, the amendments refine the language of Section 10, which could have implications for businesses and tax professionals dealing with the Central Goods and Services Tax Act.
Note: It is an AI generated summary for reference purpose only.
Amendment of section 10.
137. In the Central Goods and Services Tax Act, 2017 (hereinafter referred to as the Central Goods and Services Tax Act), in section 10,—
(a) in sub-section (2), in clause (d), the words "goods or" shall be omitted;
(b) in sub-section (2A), in clause (c), the words "goods or" shall be omitted.
