Amendment of section 54.

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..... x months , the words two years shall be substituted; (c) in sub-section (10), the words, brackets and figure under sub-section (3) shall be omitted; (d) in the Explanation, in clause (2), after sub-clause (b), the following sub-clause shall be inserted, namely: (ba) in case of zero-rated supply of goods or services or both to a Special Economic Zone developer or a Special Economic Zone unit where .....

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..... sub-section. It also seeks to amend sub-section (10) so as to extend the scope of the said sub-section to all types of refund claims. It also seeks to insert a new sub-clause (ba) in clause (2) of Explanation in order to provide clarity regarding the relevant date for filing refund claim in respect of supplies made to a Special Economic Zone developer or a Special Economic Zone unit. - statute, .....

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