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FINANCE ACT, 2023

Central Goods and Services Tax


Section 151 - Substitution of new section for section 114

Substitution of new section for section 114.

151.    For section 114 of the Central Goods and Services Tax Act, the following section shall be subsituted, namely:—

Financial and Administrative powers of President.

“114. The President shall exercise such financial and administrative powers over the Appellate Tribunal as may be prescribed.”.