Section 23(b) in The Central Goods and Services Tax (Amendment) Act, 2018
(b)in the Explanation, in clause (2),(i)in sub-clause (c), in item (i), after the words "foreign exchange", the words "or in Indian rupees wherever permitted by the Reserve Bank of India" shall be inserted;(ii)for sub-clause (e), the following sub-clause shall be substituted, namely:
