Amendment of section 95.

in the principal Act, in section 95, — (1) in clause (a), — (a) after the words "Appellate Authority”, the words “or the National Appellate Authority” shall be inserted; (b) after the words and figures “of section 100", the words, figures and letter “or of section 101C of the the Central Goods and Services Tax Act” shall be inserted; (2) in clause (e), for the punctuation mark ".", the punctuation mark (;) shall be substituted and thereafter the following new clause shall be inserted, namely: — “(f) “National Appellate Authority” means the National Appellate Authority for Advance Ruling referred to in section 101A."