# The Finance Act, 2023, Section 137: Amendment of section 10

- Act: The Finance Act, 2023 (Act 8 of 2023)
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-2023/section/137/

## Text

Central Goods and Services Tax Amendment of section 10. 137.  In the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereinafter referred to as the Central Goods and Services Tax Act), in section 10,— (a) | in sub-section (2), in clause (d), the words "goods or" shall be omitted; (b) | in sub-section (2A), in clause (c), the words "goods or" shall be omitted.

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