Clause 107 - Amendment of section 104. - Finance (No. 2) Bill, 2019

Amendment of section 104. 107. In section 104 of the Central Goods and Services Tax Act, in sub-section (1), (a) after the words Authority or the Appellate Authority , the words or the National Appellate Authority shall be inserted; (b) after the words and figures of section 101 , the words, figures and letter or under section 101C shall be inserted.