This notification rescinds Notification No. 32/2017–Integrated Tax (Rate), which had notified certain inter-State supplies liable to tax under reverse charge. The rescission is made in public interest on the recommendation of the GST Council. It operates prospectively and does not affect actions already taken or liabilities already incurred under the rescinded notification.

Issued for earlier notification?
Yes — it rescinds Notification No. 32/2017–Integrated Tax (Rate).