152.    In section 117 of the Central Goods and Services Tax Act, —

(a)    in sub-section (1), for the words “State Bench or Area Benches”, the words “State Benches” shall be substituted.

(b)    in sub-section (5), in clauses (a) and (b), for the words “State Bench or Area Benches”, the words “State Benches” shall be substituted.