[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. 31/2023- Central Tax
New Delhi, dated the 31st July, 2023

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 makes the following
further amendments in the notification of the Government of India, the Ministry of Finance (Department of
Revenue) No. 27/2022-Central Tax, dated the 26th December, 2022 published in the Gazette of India, Extraordinary,
Part II, Section 3, Sub-section (i),vide number G.S.R. 903(E), dated the 26th December, 2022, namely:-
In the said notification, after the words, “State of Gujarat”, the words “and the State of Puducherry” shall
be inserted.

[F. No. CBIC-20006/20/2023-GST]
(Alok Kumar)
Director

Note: - The principal Notification No. 27/2022- Central Tax, dated the 26th December, 2022, was published in the
Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 903(E), dated the 26th
December, 2022 and was last amended, vide notification number 05/2023 – Central Tax, dated the 31st March, 2023
published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 248(E),
dated the 31st March, 2023.