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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 reference to &quot;sub-section (1) of section 44&quot; with &quot;section 44&quot; and omitting the words referring to &quot;sub-section (1) of section 151&quot;. The amendment altered the statutory references in the provision and took effect from 01-01-2022.</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 reference to &quot;sub-section (1) of section 44&quot; with &quot;section 44&quot; and omitting the words referring to &quot;sub-section (1) of section 151&quot;. The amendment altered the statutory references in the provision and took effect from 01-01-2022.</description>
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