GST – 43/2017 – Dated:- 13-10-2017 – Superseded vide notification no. 62/2017 dated 15-11-2017 Government of India Ministry of Finance Department of Revenue Central Board of Excise and Customs Notification No. 43/2017 – Central Tax New Delhi, the 13th October, 2017 G.S.R. 1257 (E).-In exercise of the powers conferred by sub-section (6) of section 39 read with section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereinafter referred to as the said Act) and in supercession of
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