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Amended upto (Year) ⇨  
CGST ACT
[Amended upto 2025]

CHAPTER XXI  -  MISCELLANEOUS

TaxGPT

Summarize Section 148A by TaxGPT in
  AA   |   Print

Section 148A - Track and trace mechanism for certain goods.

1[148A. (1) The Government may, on the recommendations of the Council, by notification, specify,— (a) the goods; (b) persons or class of persons who are in possession or deal with such goods, to which the provisions of this section shall apply. (2) The Government may, in respect of the goods referred to in clause (a) of sub-section (1),–– (a) provi


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