Clause 1
1. In exercise of the powers conferred under sub-section (1) of section 22 of the Union Territory Goods and Services Tax Act, 2017 (No. 14 of the 2017) and section 164 of Central Goods and Services Tax Act, 2017 (No. 12 of 2017) read with clause (d) of sub-rule 14 of rule 138 of the Central Goods and Services Tax Rules, 2017, the Central Government, on the recommendation of the Council, hereby rescinds the notification number G.S.R. 318(E), dated the 31st March, 2018, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), dated the 31st March, 2018, with effect from the 25th day of May, 2018.
The text above is a reproduction prepared for this register, not the certified Gazette wording. The Gazette in which the instrument was published remains the authentic record.
References marked in the words above
- rule 138 of the Central Goods and Services Tax Rules, 2017
- section 22 of the Union Territory Goods and Services Tax Act, 2017 / the register holds no page for the place cited, so nothing is marked for these words
- sub-section (1) of section 22 of the Union Territory Goods and Services Tax Act, 2017 / the register holds no page for the place cited, so nothing is marked for these words