THE TRIPURA ACT NO. 20 OF 2020. — The Tripura State Goods and Services Tax Act, 2017

## Page 1 THE TRIPURA ACT NO. 20 OF 2020. 1 THE TRIPURA STATE GOODS AND SERVICES TAX (THIRD AMENDMENT) ACT, 2020 I ## Page 2 PUBLISHED IN THE EXTRAORDINARY ISSUE OF THE TRIPURA GAZETTE Agartala, Friday, November 13, 2020 A.D., Kartika 22, 1942 S.E. Government of Tripura Law Department Secretariat : Agartala Dated, Agartala, the 13th November, 2020 No.F.8 (12) Law/Leg-1/2018(P-III) NOTIFICATION The following Act of the Tripura Legislative Assembly received the assent of the Governor of Tripura on the 11th of November, 2020 and is hereby published for General information. (Sopan Chaudhuri) Deputy Secretary, Law Government of Tripura ## Page 3 THE TRIPURA ACT NO. 20 OF 2020. THE TRIPURA STATE GOODS AND SERVICES TAX (THIRD AMENDMENT) ACT, 2020 AN ACT WHEREAS, the Central Government has amended the Central Goods and Services Tax Act, 2017 through Section 118 to 133 of the Finance Act, 2020 (No. 12 of 2020) and Clause 8 of the Taxation and Other Laws (Relaxation of Certain Provisions) Ordinance, 2020 (No. 2 of 2020); AND WHEREAS similar amendments are required to be made in the Tripura State Goods and Services Tax Act, 2017 to avoid repugnancy with the Central Act; BE it enacted by The Tripura Legislative Assembly in the seventy-first year of the Republic of India as follows: Short title and 1. (1) This may be called the 'Tripura State Goods and Services Tax (Third commencement. Amendment) Act, 2020'; (2) Save as otherwise provided in this Act, sections 2 to 11 and sections 13 & 15 shall come into force on such date as the State Government may, by notification in the Official Gazette, appoint. Amendment of 9 of 2017 2. In section 2 of the Tripura State Goods and Services Tax Act, 2017 section 2. (hereinafter referred to as the Tripura State Goods and Services Tax Act), in cla