Introduction:
The Central Government, acting on Council recommendations, exercises powers under sub-rule (4B) of rule 8 to amend the GST rules.
Amendments Overview:
The notification amends a previous one (No. 27/2022-Central Tax, dated 26th December, 2022) concerning the States of Gujarat and Puducherry.
Modified Inclusion:
The amendment substitutes the words "State of Gujarat and the State of Puducherry" with "States of Andhra Pradesh, Gujarat, and Puducherry."
Legal Authority:
The changes are made under the authority granted by sub-rule (4B) of rule 8 of the Central Goods and Services Tax Rules, 2017.
Issuing Authority:
The amendments are issued by the Central Government through the Ministry of Finance, Department of Revenue.
Director's Note:
The note from the Director (Raghavendra pal Singh) provides additional context and administrative information.
Previous Amendments:
The principal notification, No. 27/2022-Central Tax, has undergone prior amendments, with the latest being on July 31, 2023 (notification number 31/2023 –Central Tax).