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Parliamentary laying of GST rules and notifications governs modification, annulment, and continued validity of prior actions. Rules made by the Government, regulations made by the Board, and notifications issued by the Government under the GST Act must be laid before each House of Parliament for a total period of thirty days. If both Houses agree to modify or annul the instrument before the end of the next session, it will operate only as modified or cease to have effect, without affecting prior valid actions taken under it.
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Provisions expressly mentioned in the judgment/order text.
Parliamentary laying of GST rules and notifications governs modification, annulment, and continued validity of prior actions.
Rules made by the Government, regulations made by the Board, and notifications issued by the Government under the GST Act must be laid before each House of Parliament for a total period of thirty days. If both Houses agree to modify or annul the instrument before the end of the next session, it will operate only as modified or cease to have effect, without affecting prior valid actions taken under it.
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