# The Finance Act, 2023, Section 152: Amendment of section 117

- Act: The Finance Act, 2023 (Act 8 of 2023)
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-2023/section/152/

## Text

Amendment of section 117. 152.  In section 117 of the Central Goods and Services Tax Act,— (a) | in sub-section (1), for the words "State Bench or Area Benches", the words "State Benches" shall be substituted; (b) | in sub-section (5), in clauses (a) and (b), for the words "State Bench or Area Benches", the words "State Benches" shall be substituted.

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