INDIA CODE

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Notification No. 18/2022-Central Tax [N10-XYS]

As at 6 September 2026. In force from 28 September 2022.

Dates: made 28 September 2022; in force 28 September 2022; ceased none recorded. Gazette: Gazette of India, EXTRAORDINARY, Part II, Section 3, Sub-section (ii), dated 28th September, 2022. Band A.

Cite: Notification No. 18/2022-Central Tax [N10-XYS]. Machine: N10-XYS.

In exercise of the powers conferred by clause (b) of sub-section (2) of section 1 of the Finance Act, 2022 (6 of 2022), the Central Government hereby appoints the 1st day of October, 2022, as the date on which the provisions of sections 100 to 114, except clause (c) of section 110 and section 111, of the said Act shall come into force.

Made under

Recital: "In exercise of the powers conferred by clause (b) of sub-section (2) of section 1 of the Finance Act, 2022 (6 of 2022), the Central Government". Names clause (b) of sub-section (2) of section 1 of the Finance Act, 2022. Vires claimed, unresolved.

Acts on (0)

none

Acted on by (0)

none

Not held (1)

"clause (b) of sub-section (2) of section 1 of the Finance Act, 2022"

Notification No. 18/2022-Central Tax [N10-XYS]