Section 28(c) in The Central Goods and Services Tax (Amendment) Act, 2018
(c)in the Explanation 2(i)for the word, brackets and figure "sub-section (5)", the words, brackets and figures "sub-sections (1) and (5)" shall be substituted and shall always be deemed to have been substituted;(ii)clause (iv) shall be omitted and shall always be deemed to have been omitted;
