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of <h1>Central Tax Notification Amended: SEZ Units Added, Limit Raised to 500 Crore Rupees u/r 48(4) CGST Rules 2017.</h1> The Government, on the recommendations of the Council, has amended Notification No. 13/2020-Central Tax dated March 21, 2020. The amendments include inserting 'a Special Economic Zone unit and' before certain references in the first paragraph and replacing 'one hundred crore rupees' with 'five hundred crore rupees.' These changes are made under the powers conferred by sub-rule (4) of rule 48 of the Central Goods and Services Tax Rules, 2017.
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