# The Finance Act, 2021, Section 110: Amendment of section 35

- Act: The Finance Act, 2021
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-2021/section/110/

## Text

Amendment of section 35. 110. In section 35 of the Central Goods and Services Tax Act, sub-section (5) shall be omitted.

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