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<h1>Gujarat Tax Chief Rescinds Notification No. 76/2020; New Notification No. 86/2020 Retroactive From Nov 10, 2020.</h1> The Chief Commissioner of State Tax in Gujarat has issued Notification No. 86/2020-State Tax, which rescinds the previous Notification No. 76/2020-State Tax dated October 20, 2020. This action, taken under the authority of section 168 of the Gujarat Goods and Services Tax Act, 2017, and sub-rule (5) of rule 61 of the Gujarat GST Rules, 2017, is considered necessary in the public interest and follows the Council's recommendations. The rescission does not affect actions taken before its implementation, which is retroactively effective from November 10, 2020.