Section 10 :
[1]Section 115 - Amendment of section 10
Amendment of Section 10
115. In section 10 of the Central Goods and Services Tax Act, in sub-section (5), after the words and figures “section 73 or section 74”, the words, figures and letter “or section 74A” shall be inserted.
Footnotes
[1] 1. To be effective w.e.f. 1st day of November 2024 vide Notification No. 17/2024–Central Tax dated 27-09-2024