Section 140 - Amendment of section 104.

Amendment to Section 104 of the Central Goods and Services Tax Act

Section 104 of the Central Goods and Services Tax Act has been amended. Specifically, in sub-section (1), an addition has been made to the Explanation. Now, after the reference to "section 74", the text will also include "or sub-sections (2) and (7) of section 74A". This means that the scope of the Explanation in sub-section (1) of section 104 has been broadened to also cover certain parts of section 74A. This amendment updates the legal references to ensure that the provisions are more comprehensive, possibly to account for additional scenarios or interpretations under section 74A.