Amendment status not verified — confirm the current text below against the official source.
ln the principal Act, in Section 2, for clause (61), the following clause shall be substituted, namely:- '(61) "lnput Service Distributor" means an office of the supplier of goods or services or both which receives tax invoices towards the receipt of input services, including invoices an respecl of seryices liable to tax under sub-section (3) or sub-sectjon (4) of Section g, for or on behalf of distinct person referred to Section 25, and liabte to distribute the input tax credit in respect of such invoices in the manner provided in Section 20: ln the Principal Act, in Section 9, in sub-section (1), after the words 'alcoholic liquor for human consumption", the words 'and un -denatured extra neutral alcohol or rectified spirit used for manufactore of alcoholic liquor, for human consumption" shall be inserted. Amendment of 3 Section 9. Amendment of Sectien 2. 2 The Arunachal Pradesh Extraordinary Gazette, Aptil 7, 2025