# The Finance Act, 2024 (No. 2), Section 140: Amendment of section 104

- Act: The Finance Act, 2024 (No. 2)
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-2024-no-2/section/140/

## Text

Amendment of section 104. 140. In section 104 of the Central Goods and Services Tax Act, in sub-section (1), in the Explanation, after the word and figures "section 74", the words, brackets, figures and letter "or sub-sections (2) and (7) of section 74A" shall be inserted.

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