Notification No. 11/2022-Central Tax (Rate) [N10-X12]
As at 7 September 2026. In force from 18 July 2022.
In exercise of the powers conferred by sub-section (1) of section 11 of the Central Goods and Services Tax Act, 2017 (12 of 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) No. 45/2017-Central Tax (Rate),dated the 14th November, 2017, published in the Gazette of India, Extraordinary, vide number G.S.R.1391(E), dated the 14 th November, 2017, except as respects things done or omitted to be done before such rescission.
2. This notification shall come into force on the 18 th day of July, 2022.
Made under
Recital: "In exercise of the powers conferred by sub-section (1) of section 11 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council". Names sub-section (1) of section 11 of the Central Goods and Services Tax Act, 2017 [S10-6AE]. Vires verified.
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