section 24
Amendment of section 79
The Kerala State Goods and Services Tax Act, 2017Tax202429 sections
Statutory text
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.”.
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