Section 128, Central Goods and Services Tax Act, 2017 [S10-ABS]
As at 7 September 2026. In force from 1 July 2017 by Notification No. 9/2017-Central Tax, dated 28-6-2017 [N10-27X].
Made under Section 128, Central Goods and Services Tax Act, 2017, or naming it (46)
Notification No. 02/2023-CENTRAL TAX [N10-Z40], 31 March 2023, in force. Recital: "In exercise of the powers conferred by section 128 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereinafter referred to as the said Act), the Central Government, on the recommendations of the Council"
Notification No. 4/2018-Central Tax [N10-90T], 23 January 2018, in force. Recital: "In exercise of the powers conferred by section 128 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as the said Act), the Central Government, on the recommendations of the Council"
Notification No. 04/2020-Central Tax [N10-MWW], 10 January 2020, in force. Recital: ",– In exercise of the powers conferred by section 128 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council"
Notification No. 5/2018-Central Tax [N10-91R], 23 January 2018, in force. Recital: "In exercise of the powers conferred by section 128 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as the said Act), the Central Government, on the recommendations of the Council"
Notification No. 6/2018-Central Tax [N10-92Y], 23 January 2018, in force. Recital: "In exercise of the powers conferred by section 128 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as the said Act), the Central Government, on the recommendations of the Council"
Notification No. 06/2021-Central Tax [N10-RS3], 30 March 2021, in force. Recital: "In exercise of the powers conferred by section 128 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Government, on the recommendations of the Council"
Notification No. 7/2018-Central Tax [N10-93W], 23 January 2018, in force. Recital: "In exercise of the powers conferred by section 128 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as the said Act), the Central Government, on the recommendations of the Council"
Notification No. 07/2022-Central Tax [N10-WNB], 26 May 2022, in force. Recital: "In exercise of the powers conferred by section 128 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council"
Notification No. 07/2023-CENTRAL TAX [N10-ZAW], 31 March 2023, in force. Recital: "In exercise of the powers conferred by section 128 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereinafter referred to as the said Act), the Central Government, on the recommendations of the Council"
Notification No. 08/2023-CENTRAL TAX [N10-ZBY], 31 March 2023, in force. Recital: "In exercise of the powers conferred by section 128 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council"
Notification No. 08/2025-CENTRAL TAX [N11-5K4], 23 January 2025, in force. Recital: "In exercise of the powers conferred by section 128 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereinafter referred to as the said Act), the Central Government, on the recommendations of the Council"
Notification No. 09/2021-Central Tax [N10-S3P], 1 May 2021, in force. Recital: "In exercise of the powers conferred by section 128 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Government, on the recommendations of the Council"
Notification No. 12/2022-Central Tax [N10-WTN], 5 July 2022, in force. Recital: "In exercise of the powers conferred by section 128 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council"
Notification No. 13/2018-Central Tax [N10-A86], 7 March 2018, in force. Recital: "In exercise of the powers conferred by section 128 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council"
Notification No. 19/2021-Central Tax [N10-S80], 1 June 2021, in force. Recital: "In exercise of the powers conferred by section 128 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as the said Act), the Government, on the recommendations of the Council"
Notification No. 20/2021-Central Tax [N10-SB6], 1 June 2021, in force. Recital: "In exercise of the powers conferred by section 128 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as the said Act), the Government, on the recommendations of the Council"
Notification No. 21/2021-Central Tax [N10-SC8], 1 June 2021, in force. Recital: "In exercise of the powers conferred by section 128 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as the said Act), the Government, on the recommendations of the Council"
Notification No. 22/2018-Central Tax [N10-AT7], 14 May 2018, in force. Recital: "In exercise of the powers conferred by section 128 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council"
Notification No. 22/2021-Central Tax [N10-SDA], 1 June 2021, in force. Recital: "In exercise of the powers conferred by section 128 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as the said Act), the Government, on the recommendations of the Council"
Notification No. 22/2023-CENTRAL TAX [N10-ZWN], 17 July 2023, in force. Recital: "In exercise of the powers conferred by section 128 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council"
Notification No. 23/2024-Central Tax [N11-3RA], 8 October 2024, in force. Recital: "In exercise of the powers conferred by section 128 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as the said Act), and in supersession of the notification of the Government of India in the Ministry of Finance (Department of Revenue), Central Board of Indirect Taxes and Customs published in the Gazette of India, Extraordinary, Part II, section 3, sub-section (i) vide number G.S.R. 366(E), dated the 1 June, 2021 (No.22/2021-Central Tax), except as respects things done or omitted to be done before such supersession, the Central Government, on the recommendations of the Council"
Notification No. 25/2023-CENTRAL TAX [N10-ZZK], 17 July 2023, in force. Recital: "In exercise of the powers conferred by section 128 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council"
Notification No. 26/2023-CENTRAL TAX [N11-00K], 17 July 2023, in force. Recital: "In exercise of the powers conferred by section 128 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council"
Notification No. 28/2017-Central Tax [N10-4JA], 1 September 2017, in force. Recital: "In exercise of the powers conferred by section 128 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council"
Notification No. 28/2021-Central Tax [N10-T5P], 30 June 2021, in force. Recital: "In exercise of the powers conferred by section 128 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as the said Act), the Government, on the recommendations of the Council, and in supersession of notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 89/2020 – Central Tax, dated the 29th November, 2020, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 745(E), dated the 29th November, 2020, except as respects things done or omitted to be done before such supersession"
Notification No. 32/2020-Central Tax [N10-P3F], 3 April 2020, in force. Recital: "In exercise of the powers conferred by section 128 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as the said Act), read with section 148 of the said Act, the Government, on the recommendations of the Council"
Notification No. 33/2020-Central Tax [N10-P41], 3 April 2020, in force. Recital: "In exercise of the powers conferred by section 128 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Government, on the recommendations of the Council"
Notification No. 33/2021-Central Tax [N10-TA8], 29 August 2021, in force. Recital: "In exercise of the powers conferred by section 128 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Government, on the recommendations of the Council"
Notification No. 41/2018-Central Tax [N10-CQ5], 4 September 2018, in force. Recital: "In exercise of the powers conferred by section 128 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council"
Notification No. 41/2019-Central Tax [N10-J0S], 31 August 2019, in force. Recital: "In exercise of the powers conferred by section 128 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as the said Act), the Central Government, on the recommendations of the Council"
Notification No. 48/2019-Central Tax [N10-KD7], 9 October 2019, in force. Recital: "In exercise of the powers conferred by section 128 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council"
Notification No. 50/2017-Central Tax [N10-78Q], 24 October 2017, in force. Recital: "In exercise of the powers conferred by section 128 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council"
Notification No. 52/2020-Central Tax [N10-PWM], 24 June 2020, in force. Recital: "In exercise of the powers conferred by section 128 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as the said Act), read with section 148 of the said Act, the Government, on the recommendations of the Council"
Notification No. 53/2020-Central Tax [N10-PXP], 24 June 2020, in force. Recital: "In exercise of the powers conferred by section 128 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Government, on the recommendations of the Council"
Notification No. 57/2020-Central Tax [N10-Q3B], 30 June 2020, in force. Recital: "In exercise of the powers conferred by section 128 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as the said Act), read with section 148 of the said Act, the Government, on the recommendations of the Council"
Notification No. 64/2017-Central Tax [N10-8E2], 15 November 2017, in force. Recital: "In exercise of the powers conferred by section 128 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as the said Act), the Central Government, on the recommendations of the Council"
Notification No. 67/2020-Central Tax [N10-QDQ], 21 September 2020, in force. Recital: "In exercise of the powers conferred by section 128 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as the said Act), read with section 148 of the said Act, the Government, on the recommendations of the Council"
Notification No. 68/2020-Central Tax [N10-QEH], 21 September 2020, in force. Recital: "In exercise of the powers conferred by section 128 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as the said Act), the Government, on the recommendations of the Council"
Notification No. 73/2017-Central Tax [N10-8QN], 29 December 2017, in force. Recital: "In exercise of the powers conferred by section 128 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as the said Act), the Central Government, on the recommendations of the Council"
Notification No. 74/2019-Central Tax [N10-MAN], 26 December 2019, in force. Recital: ",– In exercise of the powers conferred by section 128 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council"
Notification No. 75/2018-Central Tax [N10-ETQ], 31 December 2018, in force. Recital: ",– In exercise of the powers conferred by section 128 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council"
Notification No. 76/2018-Central Tax [N10-EVN], 31 December 2018, in force. Recital: ",– In exercise of the powers conferred by section 128 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as the said Act), the Central Government, on the recommendations of the Council , and in supersession of the notification of the Government of India in the Ministry of Finance, Department of Revenue No. 28/2017 – Central Tax, dated the 1st September, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 1126 (E), dated the 1st September, 2017, notification of the Government of India in the Ministry of Finance, Department of Revenue No. 50/2017 – Central Tax, dated the 24th October, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 1326 (E), dated the 24th October, 2017 and notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 64/2017– Central Tax, dated the 15th November, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R.1420(E), dated the 15th November, 2017, except as respects things done or omitted to be done before such supersession"
Notification No. 77/2018-Central Tax [N10-EWV], 31 December 2018, in force. Recital: ",– In exercise of the powers conferred by section 128 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council"
Notification No. 89/2020-Central Tax [N10-RCC], 29 November 2020, in force. Recital: "In exercise of the powers conferred by section 128 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as the said Act), the Government, on the recommendations of the Council"
Notification No. 93/2020-Central Tax [N10-RGH], 22 December 2020, in force. Recital: "In exercise of the powers conferred by section 128 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as the said Act), read with section 148 of the said Act, the Government, on the recommendations of the Council"
Notification No. 43/2020-Central Tax [N10-PGC], 16 May 2020, in force. The text contains "section 128 of the said Act".