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Finance Acts

Section - 132 - Insertion of new section 148A

Insertion of new section 148A.

132. After section 148 of the Central Goods and Services Tax Act, the following section shall be inserted, namely:-

"148A. Track and trace mechanism for certain goods.-(1) The Government may, on the recommendations of the Council, by notification, specify,-

(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 therein, through such persons, as may be prescribed; and
(b)< .... To read the full section download the app from Google Play store

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