In section 54 of the principal Act, after sub-section (8), the following subsection shall be inserted, namely:— “{84) Where the Central Government has disbursed the refund of the State tax, the Government shall transfer an amount equal to the amount so refunded, to the Central Government.
14, Amendment of section 95:- In section 95 of the principal Act,— {i) in clause (a),— inserted;
(b) after the words and figures “of section 100", the words, figures and letter “or of section 101C of Central Goods & Services Tax Act, 2017" shall be inserted:
(ii) after clause (e), the following clause shall be inserted, namely:— ‘() “National Appellate Authority” means the National Appellate Authority for Advance Ruling referred to in section 1014.".