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,-
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) | - | the goods; |
| (b) | - | persons or class of persons who are in possession or deal with such goods, |
| (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
22 June 2026
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