Definitions

Rule 2 – Final Rules (Draft) – Rules – Anti – profiteering Rules, 2017 – Rule 2 – 2. Definitions.- In these rules, unless the context otherwise requires,- (a) Act means the Central Goods and Services Tax Act, 2017; (b) Committee means the Standing Committee on Anti-profiteering constituted by the Council in terms of sub-rule (1) of rule 4 of these rules; (c) Screening Committee means the State level Screening Committee constituted in terms of sub-rule (2) of rule 4 of these rules; (d) Authority

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