Appeals procedure to Supreme Court: civil procedure rules apply to GST appeals, costs discretionary, orders enforced accordingly. The Code of Civil Procedure's rules for Supreme Court appeals apply, so far as may be, to appeals under the Model GST Act as they apply to appeals from High Court decrees; costs are at the discretion of the Supreme Court; and where the High Court's judgment is varied or reversed the Supreme Court's order must be given effect in the prescribed manner.