Section 172 – Acts – MISCELLANEOUS – CENTRAL GOODS AND SERVICES TAX ACT, 2017 – Section 172 – Removal of difficulties. 172. (1) If any difficulty arises in giving effect to any provisions of this Act, the Government may, on the recommendations of the Council, by a general or a special order published in the Official Gazette, make such provisions not inconsistent with the provisions of this Act or the rules or regulations made thereunder, as may be necessary or expedient for the purpose of remov
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