Important Keyword: F. No.349/58/2017-GST(Pt), Notification No. 15/2018 – Central Tax, Section 164 CGST Act 2017, Notification No. 12/2018 – Central Tax.
[F. No.349/58/2017-GST(Pt)]
Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise and Customs
New Delhi, the 23rd March 2018
Notification No. 15/2018 – Central Tax
Table of Contents
GST: [To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)]
G.S.R. …..(E).— In exercise of the powers conferred by section 164 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government hereby appoints the 1st day of April, 2018, as the date from which the provisions of sub-rules (ii) [other than clause (7)], (iii), (iv), (v), (vi) and (vii) of rule 2 of notification No. 12/2018 – Central Tax, dated the 7th March, 2018, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 204 (E), dated the 7th March, 2018, shall come into force.
(Dr. Sree Parvathy S.L.)
Under Secretary to the
Government of India
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