Gazette Tracker
Gazette Tracker

Core Purpose

Notification amending the geographical scope of a Central Goods and Services Tax exemption notification under rule 8(4B) of the CGST Rules, 2017 to add Andhra Pradesh.

Detailed Summary

The Ministry of Finance (Department of Revenue), Central Board of Indirect Taxes and Customs, issued Notification No. 54/2023-Central Tax, G.S.R. 846(E), dated 17th November 2023, under sub-rule (4B) of rule 8 of the Central Goods and Services Tax Rules, 2017, on the recommendations of the GST Council, amending Notification No. 27/2022-Central Tax dated 26th December 2022 (G.S.R. 903(E)) by substituting the words 'State of Gujarat and the State of Puducherry' with 'States of Andhra Pradesh, Gujarat and Puducherry'; the note records that the principal Notification No. 27/2022-Central Tax was last amended by Notification No. 31/2023-Central Tax dated 31st July 2023 (G.S.R. 574(E)).

Full Text

7200 GI/202 3 (1) रजिस्ट्री सं. डी.एल.- 33004/99 REGD. No . D. L. -33004/99 EXTRAORDINARY PART II —Section 3 —Sub-section ( i) PUBLISHED BY AUTHORITY No. 663] NEW DEL HI, FRIDAY , NOVEMBER 17 , 2023/ KARTIKA 26, 1945 CG-DL-E-17112023-250103 MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS ) NOTIFICATION New Delhi , the 1 7th November , 2023 No. 54/2023 - Central Tax G.S.R. 846(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 follo wing 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 “State s 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 th e 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. Uploaded by Dte. of Printing at Government of India Press, Ring R oad, Mayapuri, New Delhi -110064 and Published by the Controller of Publications, Delhi -110054.

Never miss important gazettes

Create a free account to save gazettes, add notes, and get email alerts for keywords you care about.

Sign Up Free