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of <h1>Amendment Proposed to Remove Reference in Section 168 of Central GST Act Under Clause 113 of Finance Bill 2022.</h1> Clause 113 of the Finance Bill, 2022 proposes an amendment to section 168 of the Central Goods and Services Tax Act. This amendment involves the removal of the reference to 'subsection (2) of section 38' from subsection (2) of section 168.
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