Lawgist24Laying of rules, regulations and notifications
Every rule made by the Government, every regulation made by the Board and every notification issued by the Government under this Act, shall be laid, as soon as may be, after it is made or issued, before each House of Parliament, while it is in session, for a total period of thirty days which may be comprised in one session or in two or more successive sessions, and if, before the expiry of the session immediately following the session or the successive sessions aforesaid, both Houses agree in making any modification in the rule or regulation or in the notification, as the case may be, or both Houses agree that the rule or regulation or the notification should not be made, the rule or regulation or notification, as the case may be, shall thereafter have effect only in such modified form or be of no effect, as the case may be; so, however, that any such modification or annulment shall be without prejudice to the validity of anything previously done under that rule or regulation or notification, as the case may be.
Download our fully-offline, High speed android app.- Click here
- 1 Short title, extent and commencement
- 2 Definitions
- 3 Appointment of officers
- 4 Authorisation of officers of State tax or Union territory tax as proper officer in certain circumstances
- 5 Levy and collection
- 6 Power to grant exemption from tax
- 7 Inter-State supply
- 8 Intra-State supply
- 9 Supplies in territorial waters
- 10 Place of supply of goods other than supply of goods imported into, or exported from India
- 11 Place of supply of goods imported into, or exported from India
- 12 Place of supply of services where location of supplier and recipient is in India
- 13 Place of supply of services where location of supplier or location of recipient is outside India
- 14 Special provision for payment of tax by a supplier of online information and database access or retrieval services
- 15 Refund of integrated tax paid on supply of goods to tourist leaving India
- 16 Zero rated supply
- 17 Apportionment of tax and settlement of funds
- 17A Transfer of certain amounts
- 18 Transfer of input tax credit
- 19 Tax wrongfully collected and paid to Central Government or State Government
- 20 Application of provisions of Central Goods and Services Tax Act
- 21 Import of services made on or after the appointed day
- 22 Power to make rules
- 23 Power to make regulations
- 24 Laying of rules, regulations and notifications
- 25 Removal of difficulties
