Date: |
26-12-2022
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Notification No: |
NOTIFICATIONNo. 27/2022- Central Tax
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Issuing Authority: |
GST
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Type: |
Central Tax (Rate)
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File No: |
[F. No. CBIC-20001/2/2022-GST] |
Subject: |
Notification under sub-rule (4B) of rule 8 of CGST Rules, 2017
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Untitled 1
[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
NOTIFICATIONNo. 27/2022- Central Tax
New Delhi, the 26th December, 2022
G.S.R. ……(E).— 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.
[F. No. CBIC-20001/2/2022-GST]
(Alok Kumar)
Director
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