Statutory drafting amendment revises bench terminology under the goods and services tax framework by substituting State Benches.

The amendment to section 117 of the Central Goods and Services Tax Act replaces the words "State Bench or Area Benches" with "State Benches" in sub-section (1) and in clauses (a) and (b) of sub-section (5). The change is a drafting substitution that revises the statutory wording used for the relevant bench structure under the provision.

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