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7. In section 17 of the principal Act, after sub-section (2), the following sub-section shall be inserted, namely:

"(2A). The amount not apportioned under sub-section (1) and sub-section (2) may, for the time being, on the recommendations of the Council, be apportioned at the rate of fifty per cent. to the Central Government and fifty per cent. to the State Governments or the Union territories, as the case may be, on ad hoc basis and shall be adjusted against the amount apportioned under the said sub-sections.".

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

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