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Finance Act, 2026

Integrated Goods and Services Tax


Section 157 - Amendment of section 13

Amendment of section 13.

157. In section 13 of the Integrated Goods and Services Tax Act, 2017, in sub-section (8), clause (b) shall be omitted. 


Notes:

1. Shall come into force (w.e.f. 30-03-2026) vide Finance Act, 2026 dated 30-03-2026