Goods and Services Tax – 51/2018 – Dated:- 13-9-2018 – Government of India Ministry of Finance (Department of Revenue) Central Board of Indirect Taxes and Customs Notification No. 51/2018 – Central Tax New Delhi, the 13th September, 2018 G.S.R. 869 (E).- In exercise of the powers conferred by sub-section (3) of section 1 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereinafter referred to as the said Act), the Central Government hereby appoints the 1st day of October, 2018, as
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