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<h1>Amendment to Section 168 of Central GST Act: Jurisdictional Commissioners Gain Powers Over Specific Sub-sections</h1> Clause 127 of the Finance Bill, 2020, proposes an amendment to section 168 of the Central Goods and Services Tax Act. It replaces the reference to 'sub-section (5) of section 66, sub-section (1) of section 143' with 'sub-section (1) of section 143, except the second proviso thereof.' This amendment allows jurisdictional Commissioners to exercise powers under sub-section (5) of section 66 and the second proviso to sub-section (1) of section 143.