CENTRAL GOODS AND SERVICES TAX (AMENDMENT) ACT, 2018
Section 10 - Amendment of section 20
Amendment to Section 20: Change in Clause (c) Explanation
The amendment to Section 20 of the principal Act involves a modification in the Explanation, specifically in clause (c). The previous wording "under entry 84" is being updated to include "under entries 84 and 92A." This change suggests an expansion or clarification in the scope of the entries referred to in this section, likely impacting how certain provisions are applied or interpreted under the law.
Note: It is an AI generated summary for reference purpose only.
Amendment of section 20.
10. In section 20 of the principal Act, in the Explanation, in clause (c), for the words and figures “under entry 84,”, the words, figures and letter “under entries 84 and 92A” shall be substituted.
