In exercise of the powers conferred by section 168 of the Gujarat Goods and Services Tax Act, 2017 (Guj.25 of 2017), read with sub-rule (5) of rule 61 of the Gujarat Goods and Services Tax Rules, 2017, the Chief Commissioner of State Tax, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby rescinds the notification of the Chief Commissioner of State tax, No. GSL/GST/S.168/B.37 dated the 20th day of October, 2020 being Notification No. 76/2020-State Tax, except as respects things done or omitted to be done before such rescission.

2. This notification shall be deemed to have come into force with effect from the 10th day of November, 2020.

(J P Gupta)

Chief Commissioner of State Tax,

Gujarat State, Ahmedabad