Finance Acts

Section - 121 - Amendment of section 2

Central Goods and Services Tax

Amendment of section 2.

121. In the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereinafter referred as the Central Goods and Services Tax Act), in section 2,-

(i)-in clause (61), after the word and figure "section 9", the words, brackets and figures "of this Act or under sub-section (3) or sub-section (4) of section 5 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017)" shall be inserted with effect from the 1st day of April, 2025;
(ii)- in clause (69),-
(a)- in sub-clause (c), after the words "management of a municipal", the word "fund" shall be inserted;
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