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          <h1>Amendment to Section 20 of CGST Act, 2018: Expands Scope by Modifying Reference to Entries 84 and 92A.</h1> Section 20 of the Central Goods and Services Tax (Amendment) Act, 2018 has been modified. In the Explanation of clause (c), the phrase 'under entry 84,' is replaced with 'under entries 84 and 92A.' This amendment broadens the scope of the entries referenced in the principal Act, impacting the interpretation and application of the related tax provisions.

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