Notification No. 20 /2022–Central Tax: Seeks to rescind Notification No. 20/2018-CT dated 28th March, 2018.

Important Keyword: Notification No. 20 /2022–Central Tax, F. No. CBIC-20013/1/2022-GST, section 148 CGST Act 2017.

[F. No. CBIC-20013/1/2022-GST]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS

New Delhi, the 28^th September, 2022

Notification No. 20 /2022–Central Tax

CGST: [TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)]

G.S.R…..(E).–In exercise of the powers conferred by section 148 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, being satisfied that it is necessary in the public  interest  so to do, on the recommendations on the Council, hereby rescinds the notification of the Government of India, Ministry of Finance (Department of Revenue), No.20/2018-Central Tax, dated the 28^th March, 2018, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-Section(i), vide number G.S.R. 309 (E), dated the 28^th March, 2018, except as respects things done or omitted to be done before such rescission.

(Rajeev Ranjan)
Under Secretary, Government of India

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