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<h1>Amendment to Section 17(5) of CGST Act: Limits Input Tax Credit Restrictions to Section 74 for FY 2023-24 Only.</h1> Clause 115 of the Finance (No. 2) Bill, 2024, proposes an amendment to sub-section (5) of section 17 of the Central Goods and Services Tax Act. The amendment restricts the non-availability of input tax credit to tax paid under section 74 only for demands up to the Financial Year 2023-24. Additionally, it removes references to sections 129 and 130 from the same sub-section.