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of <h1>Authority to Create Regulations Under Section 132A of Model GST Law for Effective GST Act Implementation</h1> Section 132A of the Model GST Law grants the Board or the Commissioner of SGST the authority to create regulations that align with the Act and its rules to fulfill the Act's objectives. This power includes, but is not limited to, establishing regulations on various specified matters. The section emphasizes the ability to make detailed provisions to ensure the effective implementation and administration of the Goods and Services Tax Act, 2016.
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