Amendment status not verified — confirm the current text below against the official source.
In section 2 of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as the principal Act),–– (a) in clause (4),–– (i) for the words “Central Board of Excise and Customs”, the words “Central Board of Indirect Taxes and Customs” shall be substituted; Short title and commencement. 12 of 2017. Amendment of section 2. jftLVªh lañ Mhñ ,yñ—(,u)04@0007@2003—18 vlk/kkj.k EXTRAORDINARY Hkkx II — [k.M 1 PART II — Section 1 izkf/kdkj ls izdkf'kr PUBLISHED BY AUTHORITY lañ 44] ubZ fnYyh] c`gLifrokj] vxLr 30] 2018@Hkknzin 8] 1940 ¼'kd½ No. 44] NEW DELHI, THURSDAY, AUGUST 30, 2018/BHADRAPADA 8, 1940 (SAKA) bl Hkkx esa fHkUu i`"B la[;k nh tkrh gS ftlls fd ;g vyx ladyu ds :i esa j[kk tk ldsA Separate paging is given to this Part in order that it may be filed as a separate compilation. MINISTRY OF LAW AND JUSTICE (Legislative Department) New Delhi, the 30th August, 2018/Bhadrapada 8, 1940 (Saka) The following Act of Parliament received the assent of the President on the 29th August, 2018, and is hereby published for general information:— REGISTERED NO. DL—(N)04/0007/2003—18 2 THE GAZETTE OF INDIA EXTRAORDINARY [PART II— . (ii) for the words “the Appellate Authority and the Appellate Tribunal”, the words, brackets and figures “the Appellate Authority, the Appellate Tribunal and the Authority referred to in sub-section (2) of section 171” shall be substituted; (b) in clause (17), for sub-clause (h), the following sub-clause shall be substituted, namely:— “(h) activities of a race club including by way of totalisator or a license to book maker or activities of a licensed book maker in such club; and”; (c) clause (18) shall be omitted; (d) in clause (35), for the word, brackets and letter “clause (c)”, the word, brackets and letter “clause (b)” shall be substituted; (e) in clause (69), in sub-clause (f), after the word and figures “article 371”, the words, figures and letter “and article 371J” shall be inserted; (f) in clause (102), the following Explanation shall be inserted, namely:–– ‘Explanation.––For the removal of doubts, it is hereby clarified that the expression “services” includes facilitating or arranging transactions in securities;’.