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    <title>Amendment of section 168.</title>
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    <description>Section 168 of the Central Goods and Services Tax Act was amended in sub-section (2) by substituting the earlier cross-reference with a revised reference to sub-section (1) of section 143, except the second proviso thereof. The change is a textual amendment to the statutory reference and operates from 30-06-2020.</description>
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      <description>Section 168 of the Central Goods and Services Tax Act was amended in sub-section (2) by substituting the earlier cross-reference with a revised reference to sub-section (1) of section 143, except the second proviso thereof. The change is a textual amendment to the statutory reference and operates from 30-06-2020.</description>
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