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    <title>Amendment of section 117.</title>
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    <description>The amendment to section 117 of the Central Goods and Services Tax Act replaces the words &quot;State Bench or Area Benches&quot; with &quot;State Benches&quot; in sub-section (1) and in clauses (a) and (b) of sub-section (5). The change is a drafting substitution that revises the statutory wording used for the relevant bench structure under the provision.</description>
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      <description>The amendment to section 117 of the Central Goods and Services Tax Act replaces the words &quot;State Bench or Area Benches&quot; with &quot;State Benches&quot; in sub-section (1) and in clauses (a) and (b) of sub-section (5). The change is a drafting substitution that revises the statutory wording used for the relevant bench structure under the provision.</description>
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