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Notification No. 14/2018

Date: March 23, 2018
Subject: Amendment of CGST Rules relating to job work and anti-profiteering provisions
Description:

Amends rule 45 to allow endorsement of challans for movement of goods between job workers. Modifies rules governing the Anti-Profiteering Authority, including quorum, decision-making and investigation powers. Clarifies rail transport exclusion for leasing of parcel space.

Effective Date: 23 March 2018 (certain provisions effective from 1 April 2018)

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