Insertion of new section 148A.

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..... ify,- (a) the goods; (b) persons or class of persons who are in possession or deal with such goods, to which the provisions of this section shall apply. (2) The Government may, in respect of the goods referred to in clause (a) of sub-section (1),-- (a) provide a system for enabling affixation of unique identification marking and for electronic storage and access of information contained .....

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..... in sub-section (2), as may be prescribed.". - Clause 127 of the Bill seeks to insert a new section 148A in the Central Goods and Services Tax Act so as to provide for an enabling provision for implementation of track and trace mechanism for ensuring effective monitoring and control of supply of specified commodities.
Statute, statutory provisions legislation, law, enactment, Acts, Rules, Reg .....

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