Seeks to rescind Notification 76/2020-Central tax dated 15.08.2020.
[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)]
Government of India
Ministry of Finance
(Department of Revenue)
Central Board of Indirect Taxes and Customs
Notification No. 86/2020 – Central Tax
New Delhi, the 10th November, 2020.
G.S.R…..(E).– In exercise of the powers conferred by section 168 of the Central Goods and
Services Tax Act, 2017 (12 of 2017), read with sub-rule (5) of rule 61 of the Central Goods
and Services Tax Rules, 2017, the Central Government, on 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 in the Ministry of Finance (Department of Revenue)
No. 76/2020-Central Tax, dated the 15th October, 2020, published in the Gazette of India,
Extraordinary, vide number G.S.R. 636 (E), dated the 15th October, 2020, except as respects
things done or omitted to be done before such rescission.
[F. No. CBEC 20/06/04/2020-GST]
Director, Government of India