Amendment of section 117

In section 117 of the Nagaland Goods and Services Tax Act, i. In sub-section (1), for the words "State Bench or Area Benches", the words "State Benches" shall be substituted; ii. in sub-section (5), in clauses (a) and (b), for the words "State Bench or Area Benches", the words "State Benches" shall be substituted.