# The Finance Act, 2019 (No. 2), Section 109: Amendment of section 105

- Act: The Finance Act, 2019 (No. 2)
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-2019-no-2/section/109/

## Text

Amendment of section 105 109. In section 105 of the Central Goods and Services Tax Act,-- (a) | for the marginal heading, the following marginal heading shall be substituted, namely:-- "Powers of Authority, Appellate Authority and National Appellate Authority."; (b) | in sub-section (1), after the words "Appellate Authority", the words "or the National Appellate Authority" shall be inserted; (c) | in sub-section (2), after the words "Appellate Authority", the words "or the National Appellate Authority" shall be inserted.

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