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of <h1>Finance Bill 2020 amends GST Act: Removes 'whether or not for a consideration' from Schedule II, effective July 1, 2017.</h1> Clause 129 of the Finance Bill, 2020, amends Schedule II of the Central Goods and Services Tax Act. It removes the phrase 'whether or not for a consideration' from paragraph 4, affecting entries (a) and (b). This change aims to clarify the interpretation of these entries and is applied retrospectively from July 1, 2017.
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