GST – 05/2017 – Dated:- 28-6-2017 – Government of India Ministry of Finance Department of Revenue Central Board of Excise and Customs Notification No. 5/2017 – Integrated Tax New Delhi, the 28th June, 2017 7 Ashadha, 1939 Saka G.S.R. 697 (E).- In pursuance of the first proviso to rule 46 of the Central Goods and Services Tax Rules, 2017 read with notification No. 4/2017-Integrated Tax, dated the 28th June 2017, the Central Board of Excise and Customs, on the recommendations of the Council, here
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