Section 164
Power of Government to make rules
GST
MISCELLANEOUS
Section 164 of Central Goods And Services Tax Act, 2017
Power of Government to make rules
164. (1) The Government may, on the recommendations of the Council, by notification, make rules for carrying out the provisions of this Act.
(2) Without prejudice to the generality of the provisions of sub-section (1), the Government may make rules for all or any of the matters which by this Act are required to be, or may be,
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