Section 17(2A) in The Integrated Goods and Services Tax Act, 2017
(2A)[. The amount not apportioned under sub-section (1) and sub-section (2) may, for the time being, on the recommendations of the Council, be apportioned at the rate of fifty per cent. to the Central Government and fifty per cent. to the State Governments or the Union territories, as the case may be, on ad hoc basis and shall be adjusted against the amount apportioned under the said sub-sections.] [Inserted by Act No. 32 of 2018, dated 29.8.2018.]
