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of <h1>Finance Bill 2021: Clause 113 Proposes Retrospective Removal of Paragraph 7 from CGST Act's Schedule II Effective July 1, 2017.</h1> Clause 113 of the Finance Bill, 2021, proposes the removal of paragraph 7 from Schedule II of the Central Goods and Services Tax Act. This omission is to be applied retrospectively, effective from July 1, 2017. The change follows amendments made to section 7 of the Act.
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