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Section 118 - Amendment of section 2. - Finance Act, 2020Extract Central Goods and Services Tax Amendment of section 2. 118 . In section 2 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereinafter referred to as the Central Goods and Services Tax Act), in clause (114), for sub-clauses (c) and (d), the following sub-clauses shall be substituted, namely:- (c) Dadra and Nagar Haveli and Daman and Diu; (d) Ladakh; .
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