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Notification No. 27/2022-Central Tax [N10-Y8W]

As at 7 September 2026. In force from 26 December 2022.

Dates: made 26 December 2022; in force 26 December 2022; ceased none recorded. Gazette: Gazette of India, EXTRAORDINARY, Part II, Section 3, Sub-section (i), dated 26th December, 2022. Band A.

Cite: Notification No. 27/2022-Central Tax [N10-Y8W]. Machine: N10-Y8W.

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 specifies that the provisions of sub-rule (4A) of rule 8 of the said rules shall not apply in all the States and Union territories except the State of Gujarat.

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 (0)

none

Acted on by (2)

Amends: Notification No. 31/2023-Central Tax [N11-0PT], 31 July 2023. "No. 27/2022-Central Tax, dated the 26th".

Amends: Notification No. 54/2023-Central Tax [N11-2F5], 17 November 2023. "No. 27/2022-Central Tax, dated the 26th".

Not held (0)

none

Notification No. 27/2022-Central Tax [N10-Y8W]