- In section 2 of the Central Goods and Services Tax Act, 2017 (12 of 2017); (hereinafter referred to as the Central Goods and Services Tax Act), in clause (114), for sub-clauses (c) and (d), the following sub-clauses shall be substituted, namely:-"(c) Dadra and Nagar Haveli and Daman and Diu;(d)Ladakh;".
