GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
Notification No. 45/2017-Central Tax (Rate)
New Delhi, the 14thNovember, 2017
G.S.R.(E).- In exercise of the powers conferred by sub-section (1) of section 11 of theCentral Goods and Services Tax Act, 2017(12 of 2017) ( hereafter in this notification referred to as the said Act), the Central Government, on being satisfied that it is necessary in the public interest so to do , on the recommendations of the Council, her
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Source : http://www.cbic.gov.in/htdocs-cbec/gst/notfctn-45-cgst-rate-english.pdf