Rescission, this Department's Notification No. FA-3-57-2017-1-V (26), dated the 30th January, 2018. - FA-3-57/2017-1-V-(28) - Madhya Pradesh SGST

Rescission under Section 164 withdraws a prior GST notification while preserving actions and omissions taken before rescission.

The State Government rescinds a prior departmental GST notification, exercising statutory authority, and makes the rescission prospective by expressly preserving the legal effect of acts done and omissions made before the rescission; the measure withdraws the earlier notification going forward but does not affect transactions or actions completed prior to rescission.