Notification No. 03/2022-Central Tax
New Delhi, the 31st March, 2022
G.S.R (E).- In exercise of the powers conferred by sub-section (2) of section 23 of the
Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the
recommendations of the Council, hereby makes the following amendments in the notification of
the Government of India in the Ministry of Finance (Department of Revenue), No.10/2019-Central
Tax, dated the 7th March, 2019, published in the Gazette of India, Extraordinary, Part II, Section
3, Sub-section (i) vide number G.S.R. 190(E), dated the 7th March, 2019, namely:-
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