GST Notification Rescinded: Public Interest Concerns
Regulatory Action: Central Government rescinds notification under CGST Act, 2017.
Legal Basis: Powers conferred by section 168 of CGST Act, 2017. Sub-rule (5) of rule 61 of CGST Rules, 2017.
Notification Revoked: Rescinds Government of India notification No. 76/2020 - Central Tax. Dated October 15, 2020.
Public Interest Consideration: Decision made based on necessity in the public interest. Reflects responsiveness to evolving regulatory landscape.
Recommendations by Council: Rescission endorsed by recommendations of the Council. Reflects collaborative decision-making process.
Effective Date: Rescission takes effect immediately. Except for actions completed or pending before the rescission.
Directive Issued by Director: Pramod Kumar, Director at the Government of India, issues directive.
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