Important Keyword: F. No. CBIC-20001/7/2023-GST, Section148 CGST Act 2017, Notification No. 30/2023-CT, Notification No. 03/2024- Central Tax.
[F. No. CBIC-20001/7/2023-GST]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS
New Delhi, dated the 5th January, 2024
Notification No. 03/2024 – Central Tax
Table of Contents
GST: [TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB- SECTION (ii)]
S.O (E).– In exercise of the powers conferred by section148 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereinafter referred to as the said Act),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 30/2023-CT, dated the 31st July, 2023 published vide number S.O. 3424(E), dated the 31st July, 2023, except as respects things done or omitted to be done before such rescission.
2. This notification shall come into force from 1st day of January 2024.
(Raghavendra Pal Singh)
Director
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