Section 24 in The Central Goods and Services Tax (Amendment) Act, 2018
24. In section 79 of the principal Act, after sub-section (4), the following Explanation shall be inserted, namely:
'Explanation.For the purposes of this section, the word person shall include "distinct persons" as referred to in sub-section (4) or, as the case may be, sub-section (5) of section 25.'.
