Section 221 of Finance Act 2018

[Section 221 of Finance Act 2018 deals with Amendment of section 2 of Act 12 of 2017 and is covered in CHAPTER VIII MISCELLANEOUS]

PART XX

AMENDMENT TO THE CENTRAL GOODS AND SERVICES TAX ACT, 2017

Amendment of section 2 of Act 12 of 2017

221. In the Central Goods and Services Tax Act, 2017, in section 2, in clause (16), for the words “Central Board of Excise and Customs”, the words “Central Board of Indirect Taxes and Customs” shall be substituted.

Finance Act 2018 : Assented by President : Download Print Notification