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<h1>Inclusion of section 74A expands recovery reference scope under the Central Goods and Services Tax amendment upon commencement.</h1> Amendment inserts 'or section 74A' into subsection (6) of the Central Goods and Services Tax provision after the existing references to section 73 and section 74, thereby extending the list of referenced provisions within that subsection to include the newly cited provision; the amendment takes effect upon commencement by government notification.