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
Act
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Integrated Goods And Services Tax Act, 2017
