CGST Notification No. 27/2022 – Central Tax dated 26.12.2022

This Notification has been rescinded by Notification No. 13/2024 – Central Tax dated 10.07.2024

MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
(CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS)

NOTIFICATION
New Delhi, the 26th December, 2022

No. 27/2022 – Central Tax

G.S.R. 903(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 ¹[proviso to] sub-rule (4A) of rule 8 of the said rules shall not apply in all the States and Union territories except the ²[States of Andhra Pradesh, Gujarat and Puducherry].

[F. No. CBIC-20001/2/2022-GST]
ALOK KUMAR, Director

References:

1. Substituted by Notification No. 05/2023-Central Tax dated 31st March, 2023, w.e.f. 26.12.2022, for the words “provisions of ”.

2. Substituted by Notification No. 54/2023-Central Tax dated 17th November, 2023, for the words “State of Gujarat ^*[and the State of Puducherry].”

*Earlier, by Notification No. 31/2023-Central Tax dated 31st July, 2023, after the words, “State of Gujarat”, the words “and the State of Puducherry” was inserted.