# The Finance Act, 2019 (No. 2), Section 106: Amendment of section 102

- Act: The Finance Act, 2019 (No. 2)
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-2019-no-2/section/106/

## Text

Amendment of section 102 106. In section 102 of the Central Goods and Services Tax Act, in the opening portion,— (a) | after the words "Appellate Authority", at both the places where they occur, the words "or the National Appellate Authority" shall be inserted; (b) | after the words and figures "or section 101", the words, figures and letter "or section 101C, respectively," shall be inserted; (c) | for the words "or the appellant", the words ",appellant, the Authority or the Appellate Authority" shall be substituted.

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