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The Central Government rescinds Notification No. 27/2022-Central Tax dated 26 December 2022. This change applies under the Central Goods and Services Tax Rules, 2017. The rescission takes effect from the date of publication in the Official Gazette. The rescission excludes things done or omitted to be done before the rescission.
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[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)]
GOVERNMENT OF INDIA MINISTRY OF FINANCE (DEPARTMENT OF REVENUE) CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS
NOTIFICATION No. 13/2024 – Central Tax
New Delhi, the 10th July, 2024
G.S.R. ......(E).— In pursuance of the powers conferred by sub-rule (4B) of rule 8 of the Central Goods and Services Tax Rules, 2017, the Central Government, on the recommendations of the Council, hereby rescinds the notification of the Government of India in the Ministry of Finance, Department of Revenue, number 27/2022-Central Tax, dated the 26th December, 2022 published vide number G.S.R 903(E), in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), dated the 26th December, 2022, except as respects things done or omitted to be done before such rescission.
[F.No.CBIC-20006/21/2024-GST]
(Raghavendra Pal Singh) Director
