Amendment of Section 2

In Section 2 of the Chhattisgarh Goods and Services Tax Act, 2017 (No. 7 of 2017), (hereinafter referred to as the Principal Act),-

1. (a) in clause (4), for the words "the Appellate Authority and the Appellate Tribunal", the words, brackets and figures "the Appellate Authority, the Appellate Tribunal and the Authority referred to in sub-section

1. (2) of Section 171" shall be substituted;
   • (b) in clause
2. (16) for the words "Central Board of Excise and Customs" the words "Central Board of Indirect Taxes and Customs" shall be substituted;
   • (c) in clause (11), for sub-clause (h), the following shall be substituted, namely:- "(h) activities of a race club including by way of totalisator or a license to book maker or activities of a licensed book maker in such club; and" clause
3. (18) shall be omitted; in clause (35), for the word, brackets and letter "clause (c)", the word, brackets and letter "clause (b)" shall be substituted; in clause (69), in sub-clause (f), after the word and figures “Article 371”, the words, figures and letter "and Article 371J" shall be inserted; after clause (102), the following shall be inserted, namely:- "Explanation.—For the removal of doubts, it is hereby clarified that the expression "services" includes facilitating or arranging transactions in securities;"