Section 170 - Amendment of section 25. - Finance Act, 2023

Amendment of section 25. 170. In the Central Sales Tax Act, in section 25, after sub-section (2), the following sub-section shall be inserted, namely: (3) All appeals filed under section 20 and pending before the erstwhile Authority for Advance Rulings as on the date on which the Finance Bill, 2023 receives the assent of the President shall stand transferred to the Authority referred to in section 19. .