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of <h1>Modification in Section 12 of the CGST Amendment Act 2018: Simplified Language, Potential Impact on Clause Interpretation.</h1> Section 12 of the Central Goods and Services Tax (Amendment) Act, 2018 has been modified. In sub-section (2), clause (a), the phrase 'sub-section (1) of' has been removed. This amendment simplifies the language and potentially alters the interpretation or application of the clause within the broader context of the Act.
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