GST amendment to section 109 removes Jammu and Kashmir exception and the first proviso from sub-section (6). Section 109 of the Central Goods and Services Tax Act was amended in sub-section (6) by omitting the words 'except for the State of Jammu and Kashmir' and omitting the first proviso. The amendment is part of section 125 of the Finance Act, 2020 and was brought into force with effect from 30-06-2020 by notification.
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GST amendment to section 109 removes Jammu and Kashmir exception and the first proviso from sub-section (6).
Section 109 of the Central Goods and Services Tax Act was amended in sub-section (6) by omitting the words "except for the State of Jammu and Kashmir" and omitting the first proviso. The amendment is part of section 125 of the Finance Act, 2020 and was brought into force with effect from 30-06-2020 by notification.
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