Seeks to rescind Notification no. 27/2022-Central Tax dated 26.12.2022
Rescission of Notification No. 27/2022 Under Rule 8 of GST Rules
The Government of India, through the Ministry of Finance's Department of Revenue, has issued Notification No. 13/2024 concerning Central Tax on July 10, 2024. This notification involves the Central Board of Indirect Taxes and Customs and is enacted under the authority granted by sub-rule (4B) of rule 8 of the Central Goods and Services Tax Rules, 2017. The purpose of this notification is to rescind a previous notification, No. 27/2022, which was issued on December 26, 2022. The rescission means that the earlier notification is officially withdrawn, except for any actions that were taken or omitted under its authority before the rescission took effect. This new notification is effective from the date it is published in the Official Gazette. The document is authorized by Raghavendra Pal Singh, the Director, as indicated by the reference number F.No.CBIC-20006/21/2024-GST.
Note: It is an AI generated summary for reference purpose only.
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS
NOTIFICATION No. 13/2024 – Central Tax
New Delhi, the 10th July, 2024
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 rescinds the notification of the Government of India in the Ministry of Finance, Department of Revenue, number 27/2022- Central Tax, dated the 26th December, 2022 published vide number G.S.R 903(E), in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), dated the 26th December, 2022, except as respects things done or omitted to be done before such rescission.
2. This notification shall come into force from the date of its publication in Official Gazette.
