Notification No. 20/2022-Central Tax [N10-Y0C]
As at 7 September 2026. In force from 28 September 2022.
In exercise of the powers conferred by section 148 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, being satisfied that it is necessary in the public interest so to do, on the recommendations on the Council, hereby rescinds the notification of the Government of India, Ministry of Finance (Department of Revenue), No.20/2018-Central Tax, dated the 28th March, 2018, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-Section(i), vide number G.S.R. 309 (E), dated the 28th March, 2018, except as respects things done or omitted to be done before such rescission.
Made under
Recital: "In exercise of the powers conferred by section 148 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, being satisfied that it is necessary in the public interest so to do, on the recommendations on the Council". Names section 148 of the Central Goods and Services Tax Act, 2017 [S10-B0B]. Vires verified.
Acts on (1)
Repeals Notification No. 20/2018-Central Tax [N10-AJQ], 28 September 2022. "No.20/2018-Central Tax, dated the 28th M".
Acted on by (2)
Cites: Corrigendum to Notification No. 20/2022-Central Tax [N10-Y1E], 29 September 2022. "No. 20/2022-Central Tax, dated the 28th".
Amends: Corrigendum to Notification No. 20/2022-Central Tax [N10-Y1E], 29 September 2022. "No. 20/2022-Central Tax, dated the 28th September, 2022".
Not held (0)
none