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    <title>Amendment of section 10.</title>
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    <description>Clause 111 amends subsection (5) of section 10 of the Central Goods and Services Tax Act by inserting the words &quot;or section 74A&quot; after the existing reference to &quot;section 73 or section 74,&quot; thereby creating an explicit statutory cross-reference so that the proposed new section 74A falls within the subsection&#039;s operative scope.</description>
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      <description>Clause 111 amends subsection (5) of section 10 of the Central Goods and Services Tax Act by inserting the words &quot;or section 74A&quot; after the existing reference to &quot;section 73 or section 74,&quot; thereby creating an explicit statutory cross-reference so that the proposed new section 74A falls within the subsection&#039;s operative scope.</description>
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