# The Finance Act, 2019 (No. 2), Section 108: Amendment of section 104

- Act: The Finance Act, 2019 (No. 2)
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-2019-no-2/section/108/

## Text

Amendment of section 104 108. In section 104 of the Central Goods and Services Tax Act, in sub-section (1),-- (a) | after the words "Authority or the Appellate Authority", the words "or the National Appellate Authority" shall be inserted; (b) | after the words and figures "of section 101", the words, figures and letter "or under section 101C" shall be inserted.

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