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Amendment of section 20.

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.... or sub-section (4) of section 5 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017.)" shall be inserted; (ii) in sub-section (2), after the word and figure "section 9", the words, brackets and figures "of this Act or under sub-section (3) or sub-section (4) of section 5 of the Integrated Goods and Services Tax Act, 2017," shall be inserted. - Clause 120 of the ....

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