Goods and Services Tax – 05/2018 – Dated:- 25-1-2018 – Government of India Ministry of Finance (Department of Revenue) Notification No. 5/2018- Central Tax (Rate) New Delhi, the 25th January, 2018 G.S.R. 68 (E).- In exercise of the powers conferred by sub-section (1) of section 11 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby exempts the
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