The Central Board of Indirect Taxes and Customs (CBIC) on September 28, 2022, hereby rescinds the notification of the Government of India, Ministry of Finance (Department of Revenue), No.20/2018-Central Tax, dated March 28, 2018, published in the Gazette of India, Extraordinary, PartII, Section 3, Sub-Section (i), vide number G.S.R. 309 (E), except as respects things done or omitted to be done before such rescission.
[Notification No. 20/2022]