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2. In section 2 of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as the rincipal Act),

(a) in clause (4),

(i) for the words "Central Board of Excise and Customs", the words "Central Board of Indirect Taxes and Customs" shall be substituted;

(ii) for the words "the Appellate Authority and the Appellate Tribunal", the words, brackets and figures "the Appellate Authority, the Appellate Tribunal and the Authority referred to in sub-section (2) of section 171" shall be substituted;

(b) in clause (17), for sub-clause (h), the following sub-clause shall be substituted, namely:

"(h) activities of a race club including by way of totalisator or a license to book maker or activities of a licensed book maker in such club; and";

(c) clause (18) shall be omitted;

(d) in clause (35), for the word, brackets and letter "clause (c)", the word, brackets and letter "clause (b)" shall be substituted;

(e) in clause (69), in sub-clause (f), after the word and figures "article 371", the words, figures and letter "and article 371J" shall be inserted;

(f) in clause (102), the following Explanation shall be inserted, namely:


For the removal of doubts, it is hereby clarified that the expression "services" includes facilitating or arranging transactions in securities;'.

Central Goods and Services Tax (Amendment) Act, 2018 Back

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