Rule-making power enables framing rules for an indirect tax dispute resolution scheme, including forms, procedures and parliamentary scrutiny.

Power to make rules authorises the Central Government to notify rules to implement the Indirect Tax Dispute Resolution Scheme, 2016, including the form and manner of making and acknowledging declarations and issuing orders of discharge; such rules must be laid before both Houses of Parliament and may be modified or annulled by them without affecting prior actions taken under those rules.

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