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<h1>Finance Act 2023 amends Section 117 of GST Act, replacing 'State Bench or Area Benches' with 'State Benches.'</h1> Section 117 of the Central Goods and Services Tax Act has been amended by the Finance Act, 2023. In sub-section (1) and sub-section (5), clauses (a) and (b), the term 'State Bench or Area Benches' has been replaced with 'State Benches.' This change standardizes the terminology used in the Act, focusing solely on 'State Benches' rather than distinguishing between State and Area Benches.