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The Central Government amends Notification No. 27/2022-Central Tax to insert the State of Puducherry. The Central Board of Indirect Taxes and Customs issues the update on the recommendations of the Council. The amendment applies under sub-rule (4B) of rule 8 of the Central Goods and Services Tax Rules, 2017.
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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. 31/2023- Central Tax
New Delhi, dated the 31st July, 2023
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 makes the following further amendments in the notification of the Government of India, the Ministry of Finance (Department of Revenue) No. 27/2022-Central Tax, dated the $26^{\text{th}}$ December, 2022 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 903(E), dated the $26^{\text{th}}$ December, 2022, namely:-
In the said notification, after the words, “State of Gujarat”, the words “and the State of Puducherry” shall be inserted.
[F. No. CBIC-20006/20/2023-GST]
(Alok Kumar) Director
Note: - The principal Notification No. 27/2022- Central Tax, dated the $26^{\text{th}}$ December, 2022, was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 903(E), dated the $26^{\text{th}}$ December, 2022 and was last amended, vide notification number 05/2023 – Central Tax, dated the $31^{\text{st}}$ March, 2023 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 248(E), dated the $31^{\text{st}}$ March, 2023.
