GOVERNMENT OF INDIA 

MINISTRY OF FINANCE 

(DEPARTMENT OF REVENUE)

CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS

NOTIFICATION No. 20 /2022–Central Tax

New Delhi, the 28th September, 2022

G.S.R. 735(E).–In exercise of the powers conferred by section  148 of  the  Central Goods  and Services Tax  Act, 2017 (12 of 2017), the Central Government, being satisfied that it is necessary in  the public   interest   so to do, on the  recommendations  on  the  Council, hereby  rescinds  the notification of the Government of  India, Ministry of Finance (Department of Revenue), No. 20/2018-Central Tax, dated the 28th March, 2018, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-Section(i), vide number G.S.R. 309 (E), dated the 28th March, ¹[2018, with effect from the 1st day of October, 2022]₁, except as respects things done or omitted to be done before such rescission.

[F.No.CBIC-20013/1/2022-GST]

(Rajeev Ranjan) 

Under Secretary, Government of India