Board name substitution updates statutory nomenclature in the GST compensation law, replacing the old customs board name with the indirect taxes board. The 2018 Amendment alters sub-section (4), clause (b), sub-clause (ii) of section 7 of the Goods and Services Tax (Compensation to States) Act, 2017 by substituting the words 'Central Board of Excise and Customs' with 'Central Board of Indirect Taxes and Customs', updating the statutory nomenclature without adding substantive duties or procedural changes.
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Provisions expressly mentioned in the judgment/order text.
Board name substitution updates statutory nomenclature in the GST compensation law, replacing the old customs board name with the indirect taxes board.
The 2018 Amendment alters sub-section (4), clause (b), sub-clause (ii) of section 7 of the Goods and Services Tax (Compensation to States) Act, 2017 by substituting the words "Central Board of Excise and Customs" with "Central Board of Indirect Taxes and Customs", updating the statutory nomenclature without adding substantive duties or procedural changes.
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