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of <h1>Amendment to Section 24 of CGST Act 2018: Includes e-commerce operators required to collect tax under Section 52.</h1> Section 24 of the Central Goods and Services Tax (Amendment) Act, 2018, is amended by modifying clause (x). The amendment involves inserting the words 'who is required to collect tax at source under section 52' after the term 'commerce operator.' This change specifies that commerce operators obligated to collect tax at source under section 52 are included within the scope of this provision.
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