AMENDMENT TO THE CENTRAL GOODS AND SERVICES TAX ACT, 2017
Central Goods and Services Tax
Section 221 - Amendment of section 2 of Act 12 of 2017
Amendment to Section 2 of the Central Goods and Services Tax Act, 2017
Section 221 outlines a change to the Central Goods and Services Tax Act, 2017. Specifically, it amends section 2, clause (16) of the Act. The amendment involves updating the terminology used in the Act. The words "Central Board of Excise and Customs" are being replaced with "Central Board of Indirect Taxes and Customs". This change reflects the current organizational structure and naming conventions of the relevant government body responsible for indirect taxes and customs in India.
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PART XX
AMENDMENT TO THE CENTRAL GOODS AND SERVICES TAX ACT, 2017
Amendment of section 2 of Act 12 of 2017
221. In the Central Goods and Services Tax Act, 2017, in section 2, in clause (16), for the words "Central Board of Excise and Customs", the words "Central Board of Indirect Taxes and Customs" shall be substituted.
