Clause 91 - Amendment of section 2. - Finance (No. 2) Bill, 2019

Central Goods and Services Tax Amendment of section 2. 91. In section 2 of the Central Goods and Services Tax Act, 2017 (hereinafter referred as the Central Goods and Services Tax Act), in clause (4), after the words the Appellate Authority for Advance Ruling, , the words the National Appellate Authority for Advance Ruling, shall be inserted;