In exercise of the powers conferred by section 168 of the Delhi Goods and Services Tax Act, 2017 (03 of 2017), read with sub-rule (5) of rule 61 of the Delhi Goods and Services Tax Rules, 2017, the Commissioner, on being satisfied that it is necessary in the public interest so to do, on the recommendations on the Council, hereby rescinds the notification of the Government of National Capital Territory of Delhi in the Department of Trade and Taxes, No. 76/2020 – State Tax, dated the 20th January, 2021, published in the Gazette of Delhi, Extraordinary, Part IV, vide number No. F.2(317)/POLICY-GST/2020/348-358, dated the 20th January, 2021, except as respects things done or omitted to be done before such rescission.