Section 2 - Amendment of section 2 - Integrated Goods and Services Tax (Amendment) Act, 2018

Amendment of section 2 2 . In section 2 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017) (hereinafter referred to as the principal Act), (i) in clause (6), in sub-clause (iv), after the words foreign exchange , the words or in Indian rupees wherever permitted by the Reserve Bank of India shall be inserted; (ii) in clause (16), in the Explanation, in the long line, after the words function entrusted , the words, figures and letter to a Panchayat under article 243G or shall be inserted.