Section 28 - Amendment of section 140 - Central Goods and Services Tax (Amendment) Act, 2018

Amendment of section 140 28 . In section 140 of the principal Act , with effect from the 1st day of July, 2017, (a) in sub-section (1), after the letters and word CENVAT credit , the words of eligible duties shall be inserted and shall always be deemed to have been inserted; (b) in the Explanation 1- (i) for the word, brackets and figures sub-sections (3), (4) , the word, brackets and figures sub-sections (1), (3), (4) shall be substituted and shall always be deemed to have been substituted; (ii) clause (iv) shall be omitted and shall always be deemed to have been omitted; (c) in the Explanation 2- (i) for the word, brackets and figure sub-section (5) , the words, brackets and figures sub-sections (1) and (5) shall be substituted and shall always be deemed to have been substituted; (ii) clause (iv) shall be omitted and shall always be deemed to have been omitted; (d) after Explanation 2 as so amended, the following Explanation shall be inserted and shall always be deemed to have been inserted, namely:- Explanation 3.-For removal of doubts, it is hereby clarified that the expression eligible duties and taxes excludes any cess which has not been specified in Explanation 1 or Explanation 2 and any cess which is collected as additional duty of customs under sub-section (1) of section 3 of the Customs Tariff Act, 1975 (51 of 1975). .