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of <h1>Ministry of Finance Rescinds Notification 76/2020-Central Tax Under CGST Act, 2017, Section 168; Rule 61(5.</h1> Notification No. 86/2020-Central Tax, issued by the Ministry of Finance's Department of Revenue, rescinds Notification No. 76/2020-Central Tax dated October 15, 2020. This action is taken under the authority of section 168 of the Central Goods and Services Tax Act, 2017, and sub-rule (5) of rule 61 of the Central Goods and Services Tax Rules, 2017. The rescission is based on the recommendations of the Council and deemed necessary in the public interest. The rescission does not affect actions taken or omitted before the issuance of this notification.
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