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of <h1>Section 13 of CGST Amendment Act 2018 updated for clearer interpretation by removing redundant phrase.</h1> Section 13 of the Central Goods and Services Tax (Amendment) Act, 2018, is modified by removing the phrase 'sub-section (2) of' from sub-section (2) at both instances where it appears. This amendment clarifies the language of the section, ensuring more precise interpretation and application of the law.
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