GST – 72/2017 – Dated:- 29-12-2017 – Superseded vide Notification No. 44/2018 – Central Tax dated 10-09-2018 Government of India Ministry of Finance (Department of Revenue) [Central Board of Excise and Customs] Notification No. 72/2017 – Central Tax New Delhi, the 29th December, 2017 G.S.R. 1599 (E):- In exercise of the powers conferred by the second proviso to sub-section (1) of section 37 read with section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereinafter in this notification referred to as the Act) and in supersession of notification No. 58/2017 – Central Tax dated the 15th November, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 1414 (E), dated
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