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<h1>Commissioner Empowered to Create Regulations Under Section 155 of Model GST Law for Effective Tax Management</h1> Section 155 of the Model GST Law grants the Commissioner the authority to create regulations that align with the Act and its rules to fulfill the Act's objectives. This power is broad and allows for the establishment of specific regulations addressing various matters, though the text does not specify these matters. The provision ensures that the Commissioner can effectively implement and manage the Goods and Services Tax framework by tailoring regulations to meet the Act's requirements.