Clause 3
Amendment of section 21A
of Goods and Services Tax (Amendment) Bill
BillNot in forceProvision 3 of 4
Clause 3
Section 21A of the principal Act is amended —
(a)
by inserting, immediately after the words “such tool” wherever they appear in subsection (1), the words “or machinery”;
(b)
by inserting, immediately after the words “prescribed tool” in subsection (1)(a), the words “or prescribed machinery”; and
(c)
by deleting the word “etc.” in the section heading and substituting the words “machinery and prototypes”.