- In section 66D of the 1994 Act, with effect from such date as the Central Government may, by notification in the Official Gazette, appoint, -(1)in clause (a), in sub-clause (iv), for the words "support services", the words "any service" shall be substituted;(2)for clause (f), the following clause shall be substituted, namely: -"(f) services by way of carrying out any process amounting to manufacture or production of goods excluding alcoholic liquor for human consumption;";(3)in clause (i), the following Explanation shall be inserted, namely: -'Explanation. - For the purposes of this clause, the expression "betting, gambling or lottery" shall not include the activity specified in Explanation 2 to clause (44) of section 65B;';(4)clause (j) shall be omitted.
