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<h1>Section 10 of CGST Act amended to include Section 74A, effective November 1, 2024.</h1> Section 10 of the Central Goods and Services Tax Act is amended by the Finance (No. 2) Act, 2024. In subsection (5), the amendment involves inserting 'or section 74A' following 'section 73 or section 74.' This change will be effective from November 1, 2024, as per Notification No. 17/2024-Central Tax dated September 27, 2024.