Amendment to Section 12 of the Integrated Goods and Services Tax Act
The amendment involves removing the proviso from subsection (8) of Section 12 in the Integrated Goods and Services Tax Act. This change simplifies the legal text by eliminating a specific exception or condition that was previously included in this part of the legislation. The purpose of such amendments is often to streamline the law and make it clearer or more consistent.
Note: It is an AI generated summary for reference purpose only.
Amendment of section 12.
161. In section 12 of the Integrated Goods and Services Tax Act, in sub-section (8), the proviso shall be omitted.