Bare ActsThe Central Goods and Services Tax (Amendment) Act, 2018

Section 24

In section 79 of the principal Act, after sub-section (4), the following Explanation shall be inserted, namely:— ‘Explan

Amendment status not verified — confirm the current text below against the official source.

In section 79 of the principal Act, after sub-section (4), the following Explanation shall be inserted, namely:— ‘Explanation.––For the purposes of this section, the word person shall include “distinct persons” as referred to in sub-section (4) or, as the case may be, sub-section (5) of section 25.’.

Section 24 – The Central Goods and Services Tax (Amendment) Act, 2018 | DailyLaw.ai