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Notification / Notification No. 27/2022-Central Tax

Clause 1

In forceA commencement is recorded; no ending event is recorded.
The law's words

1. 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.

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