section 22
Amendment of section 132
The Arunachal Pradesh Goods and Services Tax (Amendment) Act, 2023Tax202326 sections
Statutory text
In the Principal Act, in section 132, in sub-section (1),- (a) clauses (g), (j) and (k) shall be omitted; (b) in clause (l), for the words, brackets and letters "clauses (a) to (k)", the words, brackets and letters "clauses (a) to (f) and clauses (h) and (i)" shall be substituted; (c) in clause (iii), for the words "any other offence", the words, brackets and letter” an offence specified in clause (b)," shall be substituted; (d) in clause (iv), the words, brackets and letters “or clause (g) or clause (J)" shall be omitted.
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