Rescind Notification no. 27/2022-Central Tax

Last updated: 12 July 2024

Notice Date : 10 July 2024

Quick Summary

This notification, number 13/2024-Central Tax, officially cancels and withdraws Notification number 27/2022-Central Tax. This action is taken under the authority of the Central Goods and Services Tax Rules, 2017. The rescission applies to all aspects except for actions already completed or missed before this new notification was issued. It becomes effective from the date it is published in the Official Gazette.

GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS

NOTIFICATION
No. 13/2024 – Central Tax

New Delhi, the 10th July, 2024

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 rescinds the notification of the Government of India in the Ministry of Finance, Department of Revenue, number 27/2022 Central Tax, dated the 26th December, 2022 published vide number G.S.R 903(E), in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), dated the 26th December, 2022, except as respects things done or omitted to be done before such rescission.

2. This notification shall come into force from the date of its publication in Official Gazette.

[F.No.CBIC-20006/21/2024-GST]