Rescission of notification alters reverse charge applicability for supplies by unregistered persons, with immediate regulatory effect. The Central Government, exercising powers under section 11(1) of the Central Goods and Services Tax Act, 2017 and on Council recommendation, rescinds notification No. 8/2017-Central Tax (Rate) dated 28 June 2017, subject to protection for things done or omitted before rescission, with the rescission taking effect from the 1st day of February, 2019, as a consequence of amendments addressing the reverse charge mechanism for supplies by unregistered persons.