Goods and Services Tax – 02/2018 – Dated:- 20-9-2018 – Government of India Ministry of Finance (Department of Revenue) Central Board of Indirect Taxes and Customs Notification No. 02/2018 – Integrated Tax New Delhi, the 20th September, 2018 G.S.R. 901 (E).- In exercise of the powers conferred by the second proviso to section 20 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), read with sub-section (1) of section 52 of the Central Goods and Services Tax Act, 2017 (12 of 2017), th
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