Government of India
Ministry of Finance
(Department of Revenue)
Central Board of Indirect Taxes and Customs
Notification No. 90/2020 -Central Tax
New Delhi, the 1st December, 2020
G.S.R. 747(E). -In exercise of the powers conferred by the first proviso to rule 46 of theCentral Goods and
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Notification No : Notification No. 90/2020 - Central TaxPublished in GST
Source : https://www.cbic.gov.in/resources//htdocs-cbec/gst/notfctn-90-central-tax-english-2020.pdf;jsessionid=A426F9B01054E735C1999A411EDC448C