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Amendment of section 54.
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.... sub-section (2), for the words "six months", the words "two years" shall be substituted; (c) in sub-section (10), the words, brackets and figure "under sub-section (3)" shall be omitted; (d) in the Explanation, in clause (2), after sub-clause (b), the following sub-clause shall be inserted, namely:-- "(ba) in case of zero-rated supply of goods or services or both t....
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