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Amendment of section 2.

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.... 2  160. In the Integrated Goods and Services Tax Act, 2017 (13 of 2017) (hereinafter referred to as the Integrated Goods and Services Tax Act), in section 2,- (a) for clause (16), th....

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Full Text of the Document

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....the Central Goods and Services Tax Act, 2017 (12 of 2017);';  (b) in clause (17), the words "essentially automated and involving minimal human intervention and" shall be omitted. ....