Government of India 

Ministry of Finance 

Department of Revenue

Central Board of Excise and Customs 

Notification No. 15/2018 – Central Tax

New Delhi, the 23rd March 2018

G.S.R. …..(E).—  In exercise of the powers conferred by section 164 of the Central Goods   and Services Tax Act, 2017 (12 of 2017), the Central Government hereby appoints the 1st day  of April, 2018, as the date from which the provisions of sub-rules (ii) [other than clause (7)], (iii), (iv), (v), (vi) and (vii) of rule 2 of notification No. 12/2018 – Central Tax, dated the 7th March, 2018, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 204 (E), dated the 7th March, 2018, shall come into force.

[F. No.349/58/2017-GST(Pt)]

(Dr. Sreeparvathy S.L.) 

Under Secretary to the Government  of India