Amendment status not verified — confirm the current text below against the official source.
In section 54 of the principal Act, after sub-section (8), the following sub-section shall be inserted, namely:- “(8A) Where the Central Government has disbursed the refund of State tax, the Governmentshall transfer an amount equal to the amountso refunded, to the Central Government.”. 14, In section 95 ofthe principal Act,— (1)in clause (a),— (a) after the words “Appellate Authority”, the words “or the NationalAppellate Authority” shall be i ; ()after the words and figures.“ofsection 100”, the words, figures andletter “or ofsection 101C ofthe Central Goods andServices Tax Act” shall be inserted; Insertion ofa new section 101A. Amendment of ssection102. Amendmentof section 103. ‘Amendment of section 104, -7- (2) afterclause (e), the following clause shall be inserted, namely:— “(£) “National Appellate Authority” means the National Appellate Authority for Advance Ruling referred to in section 101A.”.