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of <h1>Section 10 of Central Goods and Services Tax Act, 2017 amended; changes affect conditions related to goods.</h1> In the Central Goods and Services Tax Act, 2017, section 10 has been amended by the Finance Act, 2023. Specifically, in sub-section (2), clause (d), and in sub-section (2A), clause (c), the words 'goods or' have been removed. This amendment alters the language of the provisions concerning the applicability of certain conditions or restrictions related to goods under the Central Goods and Services Tax framework.
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