BUDGET – 2021-22 – SUMMARY OF AMENDMENTS IN GOODS AND SERVICES TAX ACT, 2017 SUMMARY OF AMENDMENTS IN CENTRAL GOODS AND SERVICES TAX ACT, 2017 Our Comments/Views Earlier/Old Provision Amendment/New Provision Amendment of Section 7 – Relevant Clause 99 of Finance Bill The said insertion ensure levy of tax on activities or transactions involving supply of goods or services by any person, other than individual, to its members or constituents or vice-versa, for cash,defeered payment or other valuable consideration. (1) For the purposes of this Act, the expression “supply” includes– (a) all forms of supply of goods or services or Continue Reading