Clause 137 - Amendment of section 107. - Finance (No. 2) Bill, 2024

Amendment of section 107. 137. In section 107 of the Central Goods and Services Tax Act, (a) in sub-section (6), in clause (b), for the word twenty-five , the word twenty shall be substituted; (b) in sub-section (11), in the second proviso, after the words and figures section 73 or section 74 , the words, figures and letter or section 74 A shall be inserted.