Amendment of section 31.

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....rvices Tax Act, in sub-section (2), for the proviso, the following proviso shall be substituted, namely:-- "Provided that the Government may, on the recommendations of the Council, by notific....

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.... (ii) tax invoice may not be issued.". - Clause 121 of the Bill seeks to amend section 31 of the Central Goods and Services Tax Act so as to empower the Government to notify the categories o....