In exercise of the powers conferred by section 128 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council, hereby rescinds the notification of the Government of India in the Ministry of Finance, Department of Revenue No. 6/2018 - Central Tax, dated the 23rd January, 2018, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 55(E), dated the 23rd January, 2018, except as respects things done or omitted to be done before such rescission.

(Dr. Sreeparvathy S.L.)

Under Secretary to the Government of India