Cross-reference amendment to section 168 narrows application by replacing references with section 143(1) excluding the second proviso. Amendment revises the cross reference in section 168(2) of the Central Goods and Services Tax Act by substituting the earlier citations to subsection (5) of section 66 and subsection (1) of section 143 with a single reference to subsection (1) of section 143, except the second proviso thereof, thereby narrowing which upstream provision is engaged by section 168(2).