(  5)   5  2018

13 · \०ीन 14 श

5 · vDrwcj2018

5 · vDrwcj2018

3 · . Amendment of section 7.—In section 7 of the principal Act, with effect from the 1st day of July, 2017,––

6 · . Amendment of section 12.—In section 12 of the principal Act, in sub-section (2), in clause (a), the words, brackets and figure "sub-section (1) of" shall be omitted.

7 · . Amendment of section 13.—In section 13 of the principal Act, in sub-section (2), the words, brackets and figure "sub-section (2) of" occurring at both the places, shall be omitted.

8 · . Amendment of section 16.-In section 16 of the principal Act, in sub-section (2),––

9 · . Amendment of section 17.-In section 17 of the principal Act,––

10 · . Amendment of section 20.—In section 20 of the principal Act, in the Explanation, in clause (c), for the words and figures "under entry 84,", the words, figures and letter "under entries 84 and 92A" shall be substituted.

11 · . A Amendment of section 22.-In section 22 of the principal Act,––

12 · . Amendment of section 24.—In section 24 of the principal Act, in clause (x), after the words "commerce operator", the words and figures "who is required to collect tax at source under section 52" shall be inserted.

13 · . A Amendment of section 25.-In section 25 of the principal Act,––

14 · . A Amendment of section 29.-In section 29 of the principal Act,––

15 · . A Amendment of section 34.-In section 34 of the principal Act,––

16 · . A Amendment of section 35.—In section 35 of the principal Act, in sub-section (5), the following proviso shall be inserted, namely:-

17 · . A Amendment of section 39.-In section 39 of the principal Act,––

18 · . Insertion of section 43A.-After section 43 of the principal Act, the following section shall be inserted, namely:-

19 · . Amendment of section 48.—In section 48 of the principal Act, in sub-section (2), after the word and figures "section 45", the words "and to perform such other functions" shall be inserted.

20 · . Amendment of section 49.—In section 49 of the principal Act,––

21 · . Insertion of section 49A and section49B.— After section 49 of the principal Act, the following sections shall be inserted, namely:––

49B · Order of utilisation of input tax credit.—Notwithstanding anything contained in this Chapter and subject to the provisions of clause (e) and clause (f) of sub-section (5) of section 49, the Government may, on the recommendations of the Council, prescribe the order and manner of utilisation of the input tax credit on account of integrated tax, central tax, State tax or Union territory tax, as the case may be, towards payment of any such tax.".

22 · . Amendment of section 52.—In section 52 of the principal Act, in sub-section (9), for the word and figures "section 37", the words and figures "section 37 or section 39" shall be substituted.

23 · . Amendment of section 54. .—In section 54 of the principal Act,-

24 · . Amendment of section 79.—In section 79 of the principal Act, after sub-section (4), the following Explanation shall be inserted, namely:-

25 · . Amendment of section 107.—In section 107 of the principal Act, in sub-section (6), in clause (b), after the words "arising from the said order,", the words "subject to a maximum of twenty-five crore rupees," shall be inserted.

27 · . Amendment of section 129.—In section 129 of the principal Act, in sub-section (6), for the words "seven days", occurring at both the places, the words "fourteen days" shall be substituted.

28 · . Amendment of section 143.—In section 143 of the principal Act, in sub-section (1), in clause (b), after the proviso, the following proviso shall be inserted, namely:-

31 · . Amendment of Schedule III.—In Schedule III of the principal Act, –

8 · (a) Supply of warehoused goods to any person before clearance for home consumption;