Section 13: In section 54 of the principal Act, after sub-section (8), thefollowing sub-section shall be inserted, namely

“(8A) Where the Central Government has disbursed the refund ofState tax, the Governmentshall transfer an amount equal to theamountso refunded, to the Central Government.”.

14, In section 95 ofthe principal Act,—

(1)in clause (a),—

(a) after the words “Appellate Authority”, the words “or theNationalAppellate Authority” shall be i ;

()after the words and figures.“ofsection 100”, the words, figuresandletter “or ofsection 101C ofthe Central Goods andServicesTax Act” shall be inserted;

Insertion ofa new section 101A.

Amendment of ssection102.

Amendmentof section 103.

‘Amendment of section 104, -7-

(2) 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 101A.”.