TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3,
SUB-SECTION (i)]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS
NOTIFICATION No. 20 /2022–Central Tax
New Delhi, the 28th September, 2022

G.S.R.....(E).–In exercise of the powers conferred by section 148 of the Central Goods and Services Tax
Act, 2017 (12 of 2017), the Central Government, being satisfied that it is necessary in the public interest so
to do, on the recommendations on the Council, hereby rescinds the notification of the Government of
India, Ministry of Finance (Department of Revenue), No.20/2018-Central Tax, dated the 28th March, 2018,
published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-Section(i), vide number G.S.R. 309 (E),
dated the 28th March, 2018, except as respects things done or omitted to be done before such rescission.

[F.No.CBIC-20013/1/2022-GST]
(Rajeev Ranjan)
Under Secretary, Government of India