139.    In section 17 of the Central Goods and Services Tax Act, —

(a)    in sub-section (3), in the Explanation, for the words and figure "except those specified in paragraph 5 of the said Schedule", the following shall be substituted, namely: —

"Except, —

(i)    the value of activities or transactions specified in paragraph 5 of the said Schedule; and

(ii)    the value of such activities or transactions as may be prescribed in respect of clause (a) of paragraph 8 of the said Schedule.";

(b)    in sub-section (5), after clause (f), the following clause shall be inserted, namely: —

"(fa) goods or services or both received by a taxable person, which are used or intended to be used for activities relating to his obligations under corporate social responsibility referred to in section 135 of the Companies Act, 2013;".