[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. 54/2023- Central Tax

New Delhi, dated the 17th November, 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, for the words, “State of Gujarat and the State of Puducherry”, the
words “States of Andhra Pradesh, Gujarat and Puducherry” shall be substituted.

[F. No. CBIC-20006/23/2023-GST]
(Raghavendra pal Singh)
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
31/2023 –Central Tax, dated the 31st July, 2023 published in the Gazette of India, Extraordinary,
Part II, Section 3, Sub-section (i), vide number G.S.R. 574(E), dated the 31st July, 2023.