Section 8 in THE INTEGRATED GOODS AND SERVICES TAX (AMENDMENT) ACT, 2018
8. In section 20 of the principal Act, after the fourth proviso, the following provision shall be inserted, namely:
"Provided also that where the appeal is to be filed before the Appellate Authority or the Appellate Tribunal, the maximum amount payable shall be fifty crore rupees and one hundred crore rupees respectively.''.
