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<h1>Amendment to IGST Act Adds Section 17(2A) for Temporary Apportionment of Undistributed Funds Between Central and State Governments.</h1> In the Integrated Goods and Services Tax (Amendment) Act, 2018, section 17 of the principal Act is amended by adding a new sub-section (2A). This provision allows for the temporary apportionment of amounts not distributed under sub-sections (1) and (2). These amounts can be divided equally, with fifty percent allocated to the Central Government and fifty percent to the State Governments or Union territories, as recommended by the Council. This apportionment is on an ad hoc basis and will be adjusted against future distributions under the specified sub-sections.