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

THE TRIPURA ACT NO.O OF 2020. THE TRIPURA STATE GOODS AND SERVICES TAX (SECOND AMENDMENT)ACT; 2020. PUBLISHED IN THE EXTRAORDINARY ISSUE OF THE TRIPURA GAZETTE, AGARTALA Agartala, Tuesday, February 25, 2020 A D., Phalguna 6, 1941 S. E Government of Tripura Law Department Secretariat; Agartala. No,F.8 (12) Law/Leg-I/2018(Party_ Dated, Agartala, the 24th February; 2020 NOTIFICATION The following Act ofthe Tripura Legislative Assembly received the assent of the Governor of Tripura on the 19" of February, 2020 and is hereby published for General information; 2yp22_ (Sopan Choudhury) Deputy Secretary, Law Government of Tripura THE TRIPURA ACT NO. 01 OF 2020. THE TRIPURA STATE GOODS AND SERVICES TAX (SECOND AMENDMENT) ACT, 2020 AN ACT WHEREAS the Central Government has amended the Central Goods and Services Tax Act; 2017 through section 92 to [ 15 of the Finance (No. 2) Act; 2019; An Act further to amend the Tripura State Goods and Services Tax Act; 2017 (Tripura Act No. 9 of 2017). 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 seventieth Year of the Republic of India as follows 1.(1) This may be called the Tripura State Goods and Services Tax (Second Amendment) Act; 2020 ' (2) It shall come into force on such date as the State Government may, by notification in the Official Gazette_ appoint Short title and commencement. Amendmnent of section 2- 2.In section 2 of the Tripura State Goods and Services Tax Act, 2017 (hereinafter referred as the principal Act) in clause (4), after the words the Appellate Authority for Advance Ruling ' the words "the National Appellate Authority for Advance Ruling ' shall be inserted. 3.I