NOTIFICATION
New Delhi, the 10th November, 2020
No. 86/2020–Central Tax
G.S.R. 702(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]
PRAMOD KUMAR, Director