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Union of India - Section

Section 168 in The Finance Act, 2023

168. In the Central Sales TaxAct,1956 (hereinafter referred to as the Central Sales Tax Act), for section 19, the following section shall be substituted, namely:—

"19. Notwithstanding anything to the contrary contained in this Act or in any other law for the time being in force, the Customs, Excise and Service Tax Appellate Tribunal constituted under section 129 of the CustomsAct, 1962 shall be theAuthority under this Act to settle inter-State disputes falling under sections 6A and 9.".