Copy of CGST Rules 2017 as amended upto November 15

CBEC releases copy of Central Goods & Services Tax Rules 2017 as amended vide Notification No. 55/2017-Central Tax dated November 15; Said Notification inter alia – (i) amended Rule 43(2) to clarify that aggregate value of exempt supplies shall exclude value of supply of services specified in Notification No. 42/2017-Integrated Tax (Rate) viz. services to Nepal & Bhutan against payment in INR, (ii) appointed Appellate Authority under Rule 109A, and (iii) prescribed ...