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FINANCE ACT, 2021

Central Goods and Services Tax


Section 121 - Amendment of section 168

Amendment of section 168.

121. In section 168 of the Central Goods and Services Tax Act, in sub-section (2),––

(i) for the words, brackets and figures “sub-section (1) of section 44”, the word and figures “section 44” shall be substituted;

(ii) the words, brackets and figures “sub-section (1) of section 151” shall be omitted.