Clause 3
Amendment of section 20
of Goods and Services Tax (Amendment) Bill
BillNot in forceProvision 3 of 7
Clause 3
Section 20(2) of the principal Act is amended by inserting, immediately after paragraph (a), the following paragraph:“(aa)supplies permitted to be made under section 27 or regulations made under section 27 without payment of the tax chargeable on the supplies;”.