Supreme Court Upholds the Constitutionality of Life Sentences Without Remission Until Natural Death  ||  Supreme Court: Service Benefits Can't be Refused Due to Missing ACRs Not Attributable to Employees  ||  Supreme Court: Courts May Grant Lesser Relief under Order VII Rule 7 CPC, But Not a Different Claim  ||  Supreme Court Dismisses Lokpal's Plea Against Delhi HC Order Quashing Probe into Defence Secretary  ||  SC Grants Bail to Two UAPA Accused, Citing 12-Year Incarceration and Violation of Article 21  ||  Madras High Court: Seeking Divorce over Wife's Accidental Hip Injury is Inhumane  ||  Kerala High Court Directs Stronger Audit and Financial Oversight in Guruvayur Devaswom  ||  Madras High Court Directs State and Judiciary to Expedite Rape and POCSO Trials  ||  Karnataka HC Upholds RTO's Power to Cancel Registration Secured by False Documents  ||  Karnataka HC: Bengaluru-Mysuru Corridor Could be Biggest Scam, Farmers Deprived of Land    

Supersession of Notification Number 17/2020-Central Tax, dated the 23rd March, 2020- (Ministry of Finance ) (23 Feb 2021)

MANU/CGST/0003/2021

Goods and Services Tax

In exercise of the powers conferred by sub-section (6D) of section 25 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as the said Act), the Government, on the recommendations of the Council and in supersession of the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 17/2020-Central Tax, dated the 23rd March, 2020, published in the Gazette of India, Extraordinary, vide number G.S.R. 200(E), dated the 23rd March, 2020, except as respects things done or omitted to be done before such supersession, hereby notifies that the provisions of sub-section (6B) or sub-section (6C) of section 25 of the said Act shall not apply to a person who is, --

(a) not a citizen of India; or

(b) a Department or establishment of the Central Government or State Government; or

(c) a local authority; or

(d) a statutory body; or

(e) a Public Sector Undertaking; or

(f) a person applying for registration under the provisions of sub-section (9) of section 25 of the said Act.

Tags : SUPERSESSION   NOTIFICATION   PROVISION  

Share :        

Disclaimer | Copyright 2026 - All Rights Reserved