The Minister of Finance, Govt of India, Mr. Piyush Goyal introduced The Central Goods and Services Tax (Amendment) Bill, 2018 in the Lok Sabha on August 7, 2018. The Bill brought about some amendments to the Central Goods and Services Tax Act, 2017. The Act mentions in full detail the framework of how the central government would implement and also collect the GST on the supply of goods and/or services between states. Most of the provisions are in force from February 1, 2019; and they are applicable from July 1, 2017 – with retrospective effect. Now we will take a look at some of the main amendments:


  1. Central Board of Indirect Taxes and Customs (CBIC) has replaced the Central Board of Excise & Customs (CBEC).
  2. The Amendment has removed the definition of Business Vertical
  3. The Amendment brings the activities of a race club within the purview of business. These activities can be the use of a totalizator (a device which details the number and amount of bets made, and subsequently facilitates the division of the total bet money among the winners), or the activities of a licensed bookmaker within such a club.
  4. The Amendment has also clarified that “services” will also mean the facilitation of transactions in securities.
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