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Clause 130 - Amendment of section 17. - Finance Bill, 2023Extract Amendment of section 17. 130. In section 17 of the Central Goods and Services Tax Act, (a) in sub-section (3), in the Explanation, for the words and figure except those specified in paragraph 5 of the said Schedule , the following shall be substituted, namely: except, (i) the value of activities or transactions specified in paragraph 5 of the said Schedule; and (ii) the value of such activities or transactions as may be prescribed in respect of clause (a) of paragraph 8 of the said Schedule ; (b) in sub-section (5), after clause (f), the following clause shall be inserted, namely: (fa) goods or services or both received by a taxable person, which are used or intended to be used for activities relating to his obligations under corporate social responsibility referred to in section 135 of the Companies Act, 2013 (18 of 2013); .
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