Government of India
Ministry of Finance
(Department of Revenue)
Central Board of Excise and Customs
Notification No. 16/2018Central Tax
New Delhi, the 23rdMarch, 2018
G.S.R. (E). In exercise of the powers conferred by section 168 of theCentral Goods and Services Tax Act, 2017(12 of 20
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Notification No : 16/2018-Central TaxPublished in GST
Source : http://www.cbic.gov.in/htdocs-cbec/gst/Notification-16-2018-central_tax-English.pdf