Section 152 - Amendment of section 117. - Finance Act, 2023

Amendment of section 117. 152 . In section 117 of the Central Goods and Services Tax Act, (a) in sub-section (1), for the words State Bench or Area Benches , the words State Benches shall be substituted; (b) in sub-section (5), in clauses (a) and (b), for the words State Bench or Area Benches , the words State Benches shall be substituted.