G.S.R (E).- In exercise of the powers conferred by clause (vi) of section 21 of the UTGST Act, 2017 (14 of 2017), read with sub-section (2) of section 23 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council

G.S.R (E).- In exercise of the powers conferred under the sub-section (1) and sub- section(2) of section 10 of the CGST Act, 2017 (12 of 2017), read with section 21 of the UTGST Act, 2017(14 of 2017), the Central Government, on the recommendations of the Council,

G.S.R (E).- In exercise of the powers conferred by clause (vi) of section 21 of the UTGST Act, 2017 (14 of 2017), read with sub-section (2) of section 23 of the Central Goods and Services Tax Act, 2017 (12 of 2017),

G.S.R   (E).- In exercise of the powers conferred under the sub-section (1) and sub-section (2) of section 10 of the CGST Act, 2017 (12 of 2017), read with section 21 of the Union Territory Goods and Services Tax Act, 2017