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of <h1>Finance Act 2020 amends CGST Act to include Dadra & Nagar Haveli, Daman & Diu, and Ladakh in clause 114.</h1> Section 118 of the Finance Act, 2020, amends section 2 of the Central Goods and Services Tax Act, 2017. It replaces sub-clauses (c) and (d) in clause (114) to now include 'Dadra and Nagar Haveli and Daman and Diu' and 'Ladakh' respectively.
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