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<h1>Commencement of section 128 of the Finance Act 2020 appointed for 18 May 2020 under delegated power.</h1> The Central Government, exercising the power conferred by sub section (2) of section 1 of the Finance Act, 2020, appointed 18 May 2020 as the date on which the provisions of section 128 of the Finance Act, 2020 shall come into force by a Central Tax notification issued through the Department of Revenue under the Central Board of Indirect Taxes and Customs.