Issued By: Dr. Sree Parvathy S.L., Under Secretary to the Government of India.
Note: Original rules published in Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide notification No. 3/2017-Central Tax, dated June 19, 2017, and last amended via notification No. 17/2017-Central Tax, dated July 27, 2017.