Exemption from Biometric-based Aadhaar authentication u/r 8(4A) - 27/2022 - Central GST (CGST)

MINISTRY OF FINANCE (Department Of Revenue) (CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS) NOTIFICATION No. 27/2022 Central Tax New Delhi, the 26th December, 2022 G.S.R. 903(E).- In pursuance of the powers conferred by sub-rule (4B) of rule 8 of the Central Goods and Services Tax Rules, 2017 , the Central Government, on the recommendations of the Council, hereby specifies that the 1 [ proviso to ] sub-rule (4A) of rule 8 of the said rules shall not apply in all the States and Union territories except the 3 [ States of Andhra Pradesh, Gujarat and Puducherry ] . [F. No. CBIC-20001/2/2022-GST] ALOK KUMAR, Director ----------------- Notes: 1. Substituted vide Notification No. 05/2023 Central Tax, dated 31.03.2023 w.e.f 26.12.2022 before it was read as, provisions of 2. Inserted vide NOTIFICATION NO. 31/2023- Central Tax dated 31-07-2023 3. Substituted vide NOTIFICATION NO. 54/2023- Central Tax dated 17-11-2023 before it was read as, State of Gujarat 2 [ and the State of Puducherry ]