Goods and Services Tax – 12/2018 – Dated:- 28-9-2018 – MINISTRY OF FINANCE (Department of Revenue) NOTIFICATION No. 12/2018-Union Territory Tax New Delhi, the 28st September, 2018 G.S.R. 940(E).- In exercise of the powers conferred by sub-section (1) of Section 22 read with Section 21 of Union Territory Goods and Services Tax Act, 2017 (14 of 2017) and sub-section (1) of Section 52 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of th
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