S.O …(E).— In exercise of the powers conferred by section 5 of the CGST Act, 2017 (12 of 2017) and section 3 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017),

The Goods and Services Tax (GST) in India represents a significant shift in the country’s taxation landscape, evolving over a lengthy period.

G.S.R….(E).-In exercise of the powers conferred by sub-sections (3) and (4) of section 7, sub-section (1) of section 8 and clause (iv) and clause (xxvii) of section 21 of the UTGST Act, 2017 (14 of 2017), read with sub-section (5) of section 15 and section 148 of the CGST Act, 2017 (12 of 2017),

G.S.R….(E).-In exercise of the powers conferred by sub-sections (1), (3) and (4) of section 7, sub- section (1) of section 8, clause (iv), clause (v) and clause (xxvii) of section 21 of the Union Territory Goods and Services Tax Act, 2017