Clause 108 - Amendment of section 105 - Finance (No. 2) Bill, 2019

Amendment of section 105. 108. In section 105 of the Central Goods and Services Tax Act, (a) for the marginal heading, the following marginal heading shall be substituted, namely: Powers of Authority, Appellate Authority and National Appellate Authority ; (b) in sub-section (1), after the words Appellate Authority , the words or the National Appellate Authority shall be inserted; (c) in sub-section (2), after the words Appellate Authority , the words or the National Appellate Authority shall be inserted.