Section 106 - Amendment of section 102. - Finance (No. 2) Act, 2019

Amendment of section 102. 106. In section 102 of the Central Goods and Services Tax Act, in the opening portion,- (a) after the words Appellate Authority , at both the places where they occur, the words or the National Appellate Authority shall be inserted; (b) after the words and figures or section 101 , the words, figures and letter or section 101C, respectively, shall be inserted; (c) for the words or the appellant , the words ,appellant, the Authority or the Appellate Authority shall be substituted.