Section 11, Central Goods and Services Tax Act, 2017 [S10-6AE]

As at 7 September 2026. In force from 1 July 2017 by Notification No. 9/2017-Central Tax, dated 28-6-2017 [N10-27X].

The page of Section 11, Central Goods and Services Tax Act, 2017 [S10-6AE].

Made under Section 11, Central Goods and Services Tax Act, 2017, or naming it (70)

Notification No. 01/2019-Central Tax (Rate) [N10-F02], 29 January 2019, in force. Recital: "In exercise of the powers conferred by sub-section (1) of section 11 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council"

Notification No. 2/2017-Central Tax (Rate) [N10-1C7], 28 June 2017, in force. Recital: "In exercise of the powers conferred by sub-section (1) of section 11 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council"

Notification No. 2/2018-Central Tax (Rate) [N10-9BC], 25 January 2018, in force. Recital: "In exercise of the powers conferred by sub-section (1) of section 11 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council"

Notification No. 02/2022-Central Tax (Rate) [N10-WDY], 31 March 2022, in force. Recital: "In exercise of the powers conferred by sub-section (1) of section 11 and sub-section (1) of section 16 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council"

Notification No. 02/2025-Central Tax (Rate) [N11-4XW], 16 January 2025, in force. Recital: "In exercise of the powers conferred by sub-section (1) of section 11 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council"

Notification No. 3/2017-Central Tax (Rate) [N10-1GT], 28 June 2017, in force. Recital: "In exercise of the powers conferred by sub-section (1) of section 11 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council"

Notification No. 03/2024-Central Tax (Rate) [N11-3E3], 12 July 2024, in force. Recital: "In exercise of the powers conferred by sub-section (1) of section 11 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council"

Notification No. 04/2019-Central Tax (Rate) [N10-G1K], 29 March 2019, in force. Recital: "In exercise of the powers conferred by sub-section (1) of section 11 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council"

Notification No. 04/2023-Central Tax (Rate) [N10-Z08], 28 February 2023, in force. Recital: "In exercise of the powers conferred by sub-section (1) of section 11 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council"

Notification No. 04/2025-Central Tax (Rate) [N11-531], 16 January 2025, in force. Recital: "In exercise of the powers conferred by sub-section (1) of section 11 of the Central Goods and Services Act, 2017 (12 of 2017), the Central Government, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council"

Notification No. 5/2018-Central Tax (Rate) [N10-9MQ], 25 January 2018, in force. Recital: "In exercise of the powers conferred by sub-section (1) of section 11 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council"

Notification No. 05/2021-Central Tax (Rate) [N10-T0W], 14 June 2021, in force. Recital: "In exercise of the powers conferred by sub-section (1) of section 11 of the Central 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"

Notification No. 7/2018-Central Tax (Rate) [N10-9TB], 25 January 2018, in force. Recital: "In exercise of the powers conferred by sub-sections (1) of section 11 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council"

Notification No. 7/2017-Central Tax (Rate) [N10-21H], 28 June 2017, in force. Recital: "In exercise of the powers conferred by sub-section (1) of section 11 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council"

Notification No. 7/2022-Central Tax (Rate) [N10-XMD], 13 July 2022, in force. Recital: "In exercise of the powers conferred by sub-section (1) of section 11 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council"

Notification No. 8/2017-Central Tax (Rate) [N10-24V], 28 June 2017, in force. Recital: "In exercise of the powers conferred by sub-section (1) of section 11 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council"

Notification No. 8/2018-Central Tax (Rate) [N10-9X5], 25 January 2018, in force. Recital: "In exercise of the powers conferred by sub-section (1) of section 11 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council"

Notification No. 08/2022-Central Tax (Rate) [N10-XQB], 13 July 2022, in force. Recital: "In exercise of the powers conferred by sub-section (1) of section 11 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council"

Notification No. 10/2018-Central Tax (Rate) [N10-A94], 23 March 2018, in force. Recital: "In exercise of the powers conferred by sub-section (1) of section 11 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council"

Notification No. 9/2017-Central Tax (Rate) [N10-283], 28 June 2017, in force. Recital: "In exercise of the powers conferred by sub-section (1) of section 11 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereinafter 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"

Notification No. 9/2018-Central Tax (Rate) [N10-A0P], 25 January 2018, in force. Recital: "In exercise of the powers conferred by sub-section (1) of section 11 of the Central Goods and Services Tax Act, 2017 (12 of 2017) ( hereafter in this notification referred to as “the said Act”) read with sub-section (3) of section 11 of 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, makes the following amendments in the notification of the Government of India, in the Ministry of Finance (Department of Revenue), No. 45/2017- Central Tax (Rate), dated the 14th November, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R.1391(E), dated the 14th November, 2017, namely:- In the said notification, -"

Notification No. 9/2021-Central Tax (Rate) [N10-V1T], 30 September 2021, in force. Recital: "In exercise of the powers conferred by sub-section (1) of section 11 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council"

Notification No. 10/2017-Central Tax (Rate) [N10-0MP], 28 June 2017, in force. Recital: "In exercise of the powers conferred by sub-section (1) of section 11 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council"

Notification No. 10/2022-Central Tax (Rate) [N10-WYX], 13 July 2022, in force. Recital: "In exercise of the powers conferred by sub-section (1) of section 11 and sub-section (1) of section 16 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council"

Notification No. 10/2023-Central Tax (Rate) [N11-01H], 26 July 2023, in force. Recital: "In exercise of the powers conferred by sub-section (1) of section 11 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council, on being satisfied that it is necessary in public interest so to do"

Notification No. 10/2025-Central Tax (Rate) [N11-5TP], 17 September 2025, in force. Recital: "In exercise of the powers conferred by sub-section (1) of section 11 of the Central Goods and Services Tax Act, 2017 (12 of 2017), and in supersession of the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 02/2017-Central Tax (Rate), dated the 28th June, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 674(E), dated the 28th June, 2017, except as respects things done or omitted to be done before such supersession, the Central Government, being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council"

Notification No. 11/2022-Central Tax (Rate) [N10-X12], 13 July 2022, in force. Recital: "In exercise of the powers conferred by sub-section (1) of section 11 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council"

Notification No. 11/2025-Central Tax (Rate) [N11-5XR], 17 September 2025, in force. Recital: "In exercise of the powers conferred by sub-section (1) of section 11 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council"

Notification No. 12/2017-Central Tax (Rate) [N10-0W6], 28 June 2017, in force. Recital: "In exercise of the powers conferred by sub-section (1) of section 11 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council"

Notification No. 12/2018-Central Tax (Rate) [N10-B90], 29 June 2018, in force. Recital: "In exercise of the powers conferred by sub-section (1) of section 11 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council"

Notification No. 12/2021-Central Tax (Rate) [N10-TNK], 30 September 2021, in force. Recital: "In exercise of the powers conferred by sub-section (1) of section 11 of the Central 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"

Notification No. 12/2025-Central Tax (Rate) [N11-60B], 17 September 2025, in force. Recital: "In exercise of the powers conferred by sub-section (1) of section 11 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council"

Notification No. 13/2019-Central Tax (Rate) [N10-HNT], 31 July 2019, in force. Recital: "In exercise of the powers conferred by sub-section (1) of section 11 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council"

Notification No. 13/2022-Central Tax (Rate) [N10-YCM], 30 December 2022, in force. Recital: "In exercise of the powers conferred by sub-section (1) of section 11 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council"

Notification No. 13/2025-Central Tax (Rate) [N11-643], 17 September 2025, in force. Recital: "In exercise of the powers conferred by sub-section (1) of section 11 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council"

Notification No. 14/2018-Central Tax (Rate) [N10-BFC], 26 July 2018, in force. Recital: "In exercise of the powers conferred by sub-section (1) of section 11 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council"

Notification No. 15/2019-Central Tax (Rate) [N10-J5K], 30 September 2019, in force. Recital: "In exercise of the powers conferred by sub-sections (1) of section 11 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council"

Notification No. 16/2019-Central Tax (Rate) [N10-J89], 30 September 2019, in force. Recital: "In exercise of the powers conferred by sub-section (1) of section 11 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council"

Notification No. 17/2018-Central Tax (Rate) [N10-BR7], 26 July 2018, in force. Recital: "In exercise of the powers conferred by sub-section (3) of section 11 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council, and on being satisfied that it is necessary so to do for the purpose of clarifying the scope and applicability of the notification of the Government of India, in the Ministry of Finance (Department of Revenue) No.11/2017- Central Tax (Rate), dated the 28thJune, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 690(E), dated the 28th June, 2017"

Notification No. 17/2019-Central Tax (Rate) [N10-JBF], 30 September 2019, in force. Recital: "In exercise of the powers conferred by sub-section (1) of section 11 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council"

Notification No. 18/2023-Central Tax (Rate) [N11-1ZC], 19 October 2023, in force. Recital: "In exercise of the powers conferred by sub-section (1) of section 11 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council"

Notification No. 19/2018-Central Tax (Rate) [N10-BYB], 26 July 2018, in force. Recital: "In exercise of the powers conferred by sub-section (1) of section 11 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council"

Notification No. 19/2019-Central Tax (Rate) [N10-JHY], 30 September 2019, in force. Recital: "In exercise of the powers conferred by sub-section (1) of section 11 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council"

Notification No. 19/2021-Central Tax (Rate) [N10-VSF], 28 December 2021, in force. Recital: "In exercise of the powers conferred by sub-sections (1) of section 11 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council"

Notification No. 20/2021-Central Tax (Rate) [N10-VX7], 28 December 2021, in force. Recital: "In exercise of the powers conferred by sub-sections (1) of section 11 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council"

Notification No. 21/2017-Central Tax (Rate) [N10-467], 22 August 2017, in force. Recital: "In exercise of the powers conferred by sub-section (1) of section 11 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council"

Notification No. 21/2018-Central Tax (Rate) [N10-C54], 26 July 2018, in force. Recital: "In exercise of the powers conferred by sub-section (1) of section 11 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council"

Notification No. 21/2019-Central Tax (Rate) [N10-JRC], 30 September 2019, in force. Recital: "In exercise of the powers conferred by sub-section (1) of section 11 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council"

Notification No. 22/2018-Central Tax (Rate) [N10-CAT], 6 August 2018, in force. Recital: "In exercise of the powers conferred by sub-section (1) of section 11 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council"

Notification No. 23/2018-Central Tax (Rate) [N10-D3C], 20 September 2018, in force. Recital: "In exercise of the powers conferred by sub-section (3) of section 11 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council, and on being satisfied that it is necessary so to do for the purpose of clarifying the scope and applicability of the notification of the Government of India, in the Ministry of Finance (Department of Revenue) No.12/2017- Central Tax (Rate), dated the 28th June, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub- Section (i), vide number G.S.R. 691(E), dated the 28th June, 2017"

Notification No. 25/2017-Central Tax (Rate) [N10-4ZG], 21 September 2017, in force. Recital: "In exercise of the powers conferred by sub-section (1) of section 11 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council"

Notification No. 25/2018-Central Tax (Rate) [N10-DYK], 31 December 2018, in force. Recital: "In exercise of the powers conferred by sub-sections (1) of section 11 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council"

Notification No. 26/2017-Central Tax (Rate) [N10-52B], 21 September 2017, in force. Recital: "In exercise of the powers conferred by sub-section (1) of section 11 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council"

Notification No. 26/2018-Central Tax (Rate) [N10-E14], 31 December 2018, in force. Recital: "In exercise of the powers conferred by sub-section (1) of section 11 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council"

Notification No. 26/2019-Central Tax (Rate) [N10-KQP], 22 November 2019, in force. Recital: "In exercise of the powers conferred by sub-section (3) of section 11 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council, and on being satisfied that it is necessary so to do"

Notification No. 28/2017-Central Tax (Rate) [N10-58Z], 22 September 2017, in force. Recital: "In exercise of the powers conferred by sub-section (1) of section 11 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council"

Notification No. 28/2018-Central Tax (Rate) [N10-E78], 31 December 2018, in force. Recital: "In exercise of the powers conferred by sub-section (1) of section 11 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council"

Notification No. 30/2017-Central Tax (Rate) [N10-5JE], 29 September 2017, in force. Recital: "In exercise of the powers conferred by sub-section (1) of section 11 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council"

Notification No. 30/2018-Central Tax (Rate) [N10-EDW], 31 December 2018, in force. Recital: "In exercise of the powers conferred by sub-section (3) of section 11 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council, and on being satisfied that it is necessary so to do for the purpose of clarifying the scope and applicability of the notification of the Government of India, in the Ministry of Finance (Department of Revenue) No.11/2017- Central Tax (Rate), dated the 28th June, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 690(E), dated the 28thJune, 2017"

Notification No. 32/2017-Central Tax (Rate) [N10-5WJ], 13 October 2017, in force. Recital: "In exercise of the powers conferred by sub-section (1) of section 11 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council"

Notification No. 35/2017-Central Tax (Rate) [N10-659], 13 October 2017, in force. Recital: "In exercise of the powers conferred by sub-section (1) of section 11 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council"

Notification No. 38/2017-Central Tax (Rate) [N10-6FX], 13 October 2017, in force. Recital: "In exercise of the powers conferred by sub-section (1) of section 11 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council"

Notification No. 40/2017-Central Tax (Rate) [N10-74F], 23 October 2017, in force. Recital: "In exercise of the powers conferred by sub-section (1) of section 11 of the Central 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"

Notification No. 42/2017-Central Tax (Rate) [N10-7G2], 14 November 2017, in force. Recital: "In exercise of the powers conferred by sub-section (1) of section 11 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council"

Notification No. 45/2017-Central Tax (Rate) [N10-7RJ], 14 November 2017, in force. Recital: "In exercise of the powers conferred by sub-section (1) of section 11 of the Central 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"

Notification No. 47/2017-Central Tax (Rate) [N10-7YY], 14 November 2017, in force. Recital: "In exercise of the powers conferred by sub-section (1) of section 11 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council"

Notification No. 01/2024-Compensation Cess (Rate) [N11-3AB], 12 July 2024, in force. Recital: "In exercise of the powers conferred by sub-section (1) of section 11 of the Central Goods and Services Tax Act, 2017 (12 of 2017), read with sub-section (1) of section 11 of the Goods and Services Tax (Compensation to States) Act, 2017 (15 of 2017) and sub-section (1) of section 6 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), read with sub-section (2) of section 11 of the Goods and Services Tax (Compensation to States) Act, 2017 (15 of 2017), the Central Government, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council"

Notification No. 01/2025-Compensation Cess (Rate) [N11-4TJ], 16 January 2025, in force. Recital: "In exercise of the powers conferred by sub-section (1) of section 11 of the Central Goods and Services Tax Act, 2017 (12 of 2017), read with sub-section (1) of section 11 of the Goods and Services Tax (Compensation to States) Act, 2017 (15 of 2017) and sub-section (1) of section 6 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), read with sub-section (2) of section 11 of the Goods and Services Tax (Compensation to States) Act, 2017 (15 of 2017), the Central Government, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council"

Notification No. 1/2019-Compensation Cess (Rate) [N10-H85], 29 June 2019, in force. The text contains "sub-section (1) of section 11 of the Central Goods and Services Tax Act, 2017".

Notification No. 04/2017-Compensation Cess (Rate) [N10-3HG], 20 July 2017, in force. The text contains "section 11 of the Central Goods and Services Tax Act, 2017".