Section 28(b) in The Central Goods and Services Tax (Amendment) Act, 2018
(b)in the Explanation 1(i)for the word, brackets and figures "sub-sections (3), (4)", the word, brackets and figures "sub-sections (1), (3), (4)" shall be substituted and shall always be deemed to have been substituted;(ii)clause (iv) shall be omitted and shall always be deemed to have been omitted;
