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Union of India - Section

Section 3 in THE INTEGRATED GOODS AND SERVICES TAX (AMENDMENT) ACT, 2023

3.Amendment of section 5.

In section 5 of the principal Act, in sub-section (1), in the proviso, after the words"integrated tax on goods", the words "other than the goods as may be notified by the Government on the recommendations of the Council" shall be inserted.