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of <h1>Section 31 Amends Schedule II of GST Act, Adding 'OR TRANSACTIONS' Retroactively from July 1, 2017.</h1> In the Central Goods and Services Tax (Amendment) Act, 2018, Section 31 amends Schedule II of the principal Act by inserting the words 'OR TRANSACTIONS' after 'ACTIVITIES' in the heading. This insertion is retroactively effective from July 1, 2017.
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