Change of statutory authority name replaces prior board designation; selected tax provisions given immediate provisional effect. The Bill amends section 2(16) of the Central Goods and Services Tax Act, 2017 by substituting the words 'Central Board of Indirect Taxes and Customs' for 'Central Board of Excise and Customs.' The Bill also declares, under the Provisional Collection of Taxes Act, 1931, that specified clauses of the Bill (clauses 101(a), 102(b), 108, 109 and 110) shall have immediate effect in the public interest.
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Change of statutory authority name replaces prior board designation; selected tax provisions given immediate provisional effect.
The Bill amends section 2(16) of the Central Goods and Services Tax Act, 2017 by substituting the words "Central Board of Indirect Taxes and Customs" for "Central Board of Excise and Customs." The Bill also declares, under the Provisional Collection of Taxes Act, 1931, that specified clauses of the Bill (clauses 101(a), 102(b), 108, 109 and 110) shall have immediate effect in the public interest.
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