GST – 44/2017 – Dated:- 13-10-2017 – Superseded vide Notification No. 67/2017 – Dated 21-12-2017 Government of India Ministry of Finance Department of Revenue Central Board of Excise and Customs Notification No. 44/2017 – Central Tax New Delhi, the 13th October, 2017 G.S.R. 1258 (E).-In pursuance of section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereafter referred to as the said Act) and clause (b) of sub-rule (1) of rule 40 of the Central Goods and Services Tax Rules
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