Notification No. 86/2020-Central Tax [N10-R7T]
As at 7 September 2026. In force from 10 November 2020.
In exercise of the powers conferred by section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017), read with sub-rule (5) of rule 61 of the Central Goods and Services Tax Rules, 2017, the Central Government, on 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 in the Ministry of Finance (Department of Revenue) No. 76/2020-Central Tax, dated the 15th October, 2020, published in the Gazette of India, Extraordinary, vide number G.S.R. 636 (E), dated the 15th October, 2020, except as respects things done or omitted to be done before such rescission.
Made under
Recital: "In exercise of the powers conferred by section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017), read with sub-rule (5) of rule 61 of the Central Goods and Services Tax Rules, 2017, the Central Government, on being satisfied that it is necessary in the public interest so to do, on the recommendations on the Council". Names section 168 of the Central Goods and Services Tax Act, 2017 [S10-BP2]. Vires verified.
Acts on (1)
Repeals Notification No. 76/2020-Central Tax [N10-QTW], 10 November 2020. "No. 76/2020-Central Tax, dated the 15th".
Acted on by (2)
Cites: Corrigendum to Notification No. 86/2020-Central Tax [N10-RB2], 13 November 2020. "No. 86/2020-Central Tax, dated the 10th".
Amends: Corrigendum to Notification No. 86/2020-Central Tax [N10-RB2], 13 November 2020. "No. 86/2020-Central Tax, dated the 10th November, 2020".
Not held (0)
none