Rulemaking power under the Scheme permits government to prescribe procedural forms and subjects rules to parliamentary oversight.

Section 218 vests the Central Government with a rulemaking power to implement the Indirect Tax Dispute Resolution Scheme, including prescribing the form and manner of declarations, acknowledgements, and orders of discharge, and other necessary matters; it requires rules to be laid before both Houses of Parliament for possible modification or annulment without affecting prior actions under the rule.

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