Seeks to exempt persons only engaged in making taxable supplies, total tax on which is liable to be paid on reverse charge basis
05/2017 Dated:- 19-6-2017 Central GST (CGST)
GST
CGST
CGST
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
DEPARTMENT OF REVENUE
CENTRAL BOARD OF EXCISE AND CUSTOMS
Notification No. 5/2017 – Central Tax
New Delhi, the 19th June, 2017
29 Jyaistha, 1939 Saka
G.S.R. 607 (E).- In exercise of the powers conferred by sub-section (2) of section 23 of the Central
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