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<h1>Finance Bill 2024 proposes reducing pre-deposit for GST appeals, amending section 107 for consistency with new section 74A.</h1> Clause 137 of the Finance (No. 2) Bill, 2024, proposes amendments to section 107 of the Central Goods and Services Tax Act. It seeks to reduce the maximum pre-deposit amount required for filing an appeal before the Appellate Authority from twenty-five crores to twenty crores in central tax. Additionally, it aims to amend sub-section (11) by including a reference to the new section 74A, ensuring consistency and alignment with the proposed legislative changes.