Sub-section (1) in Section 5 amended to not levy integrated tax...

Sub-section (1) in Section 5 amended to not levy integrated tax on Extra Neutral Alcohol used for manufacturing alcoholic liquor for human consumption. Section 6A inserted to empower regularizing non-levy or short levy of integrated tax due to general practice. Sub-section (4) in Section 16 amended to provide for notifying zero-rated supply persons/goods/services for integrated tax refund u/s 54 of CGST Act; Sub-section (5) inserted to disallow refund of unutilized input tax credit or integrated tax paid on zero-rated goods supply subjected to export duty. Section 20 amended to reduce maximum pre-deposit for appeals before appellate authority from Rs. 50 crore to Rs. 40 crore, and before Appellate Tribunal from Rs. 100 crore to Rs. 40 crore of integrated tax.