Notification No. 31/2023-Central Tax [N11-0PT]
As at 7 September 2026. In force from 31 July 2023.
In pursuance of the powers conferred by sub-rule (4B) of rule 8 of the Central Goods and Services Tax Rules, 2017, the Central Government, on the recommendations of the Council, hereby makes the following further amendments in the notification of the Government of India, the Ministry of Finance (Department of Revenue) No. 27/2022-Central Tax, dated the 26th December, 2022 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i),vide number G.S.R. 903(E), dated the 26th December, 2022, namely:-
In the said notification, after the words, “State of Gujarat”, the words “and the State of Puducherry” shall be inserted.
Made under
Recital: "In pursuance of the powers conferred by sub-rule (4B) of rule 8 of the Central Goods and Services Tax Rules, 2017, the Central Government, on the recommendations of the Council". Names rule 8 of the Central Goods and Services Tax Rules, 2017 [S10-CZC]. Vires verified.
Acts on (1)
Amends Notification No. 27/2022-Central Tax [N10-Y8W], 31 July 2023. "No. 27/2022-Central Tax, dated the 26th".
Acted on by (0)
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Not held (0)
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