Notification No. 13 /2017 – Central Tax New Delhi, the 28 th June, 2017 7 Ashadha, 1939 Saka G.S.R. .....(E). — In exercise of the powers conferred by sub - section s (1) and (3) of section 50, sub - section (12) of section 54 and section 56 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendation s of the Council, hereby fixes the rate of interest per annum , for the purposes of the sections as specif