Goods and Services Tax – 13/2018 – Dated:- 28-9-2018 – MINISTRY OF FINANCE (Department of Revenue) NOTIFICATION No. 13/2018-Union Territory Tax New Delhi, the 28st September, 2018 G.S.R. 941(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), Section 20 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017) and sub-section (1) of Section 52 of the Central Goods and Services Tax A
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