Section 131 - Amendment to Schedule II. - Finance Act, 2020

Amendment to Schedule II. 131. In Schedule II to the Central Goods and Services Tax Act, in paragraph 4, the words whether or not for a consideration, at both the places where they occur, shall be omitted and shall be deemed to have been omitted with effect from the 1st day of July, 2017. ************* NOTES:- 1. Come into the force w.e.f. 01-01-2021 vide NOTIFICATION NO 92/2020-Central Tax dated 22-12-2020