Section 162 - Amendment of section 13

Amendment to Section 13 of the Integrated Goods and Services Tax Act

Section 13 of the Integrated Goods and Services Tax Act has been amended by removing sub-section (9). This change means that whatever rules or provisions were previously outlined in sub-section (9) are no longer applicable or enforceable. The amendment simplifies or alters the legal framework under which the Integrated Goods and Services Tax operates by eliminating this specific subsection. The details of what sub-section (9) contained are not provided, but its omission indicates a legislative decision to streamline or modify the existing tax regulations.