# The Finance Act, 2019 (No. 2), Section 104: Amendment of section 95

- Act: The Finance Act, 2019 (No. 2)
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-2019-no-2/section/104/

## Text

Amendment of section 95 104. In section 95 of the Central Goods and Services Tax Act,-- (i) | in clause (a),-- (a) | after the words "Appellate Authority", the words "or the National Appellate Authority" shall be inserted; (b) | after the words and figures "of section 100", the words, figures and letter "or of section 101C" shall be inserted; (ii) | after clause (e), the following clause shall be inserted, namely:-- '(f) "National Appellate Authority" means the National Appellate Authority for Advance Ruling referred to in section 101A.'.

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