Clause 2
Amendment of section 12
of Goods and Services Tax (Amendment) Bill
BillNot in forceProvision 2 of 12
Clause 2
Section 12(2) of the Goods and Services Tax Act (called in this Act the principal Act) is amended by deleting the words “and 38” in paragraph (a)(iii) and substituting the words “, 38 and 38A”.