14. The Finance Act, 2025 (Act 7 of 2025 ). _______ LIST OF ABBREVIATIONS USED Cl., cls. . . . . . for Clause, clause s. Ins. . . . . . ,, Inserted. Notifn. . . . . . ,, Notification. S., ss. . . . . . ,, Section, section s. Sch. . . . . . ,, Schedule. Subs. . . . . . ,, Substituted . w.e.f. . . . . . ,, with effect from. 3 THE CENTRAL GOODS AND SERVICES TAX ACT, 2017 ____________