Section 3 in The Central Goods and Services Tax (Amendment) Act, 2018
3. In section 7 of the principal Act, with effect from the 1st day of July, 2017,
(a)insub-section (1),(i)in clause (b), after the words "or furtherance of business;", the word "and" shall be inserted and shall always be deemed to have been inserted;(ii)in clause (c), after the words "a consideration", the word "and" shall be omitted and shall always be deemed to have been omitted;(iii)clause (d) shall be omitted and shall always be deemed to have been omitted;(b)after sub-section (1), the following sub-section shall be inserted and shall always be deemed to have been inserted, namely:"(1A) where certain activities or transactions constitute a supply in accordance with the provisions of sub-section (1), they shall be treated either as supply of goods or supply of services as referred to in Schedule II.";(c)in sub-section (3), for the words, brackets and figures "sub-sections (1) and (2)", the words, brackets, figures and letter "sub-sections (1), (1A) and (2)" shall be substituted.
