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        GST

        Section 23 - Power to make regulations.

        Integrated Goods And Services Tax Act, 2017
        Chapter IX
        MISCELLANEOUS

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        Regulations-making power under GST law is confined to notifications consistent with the Act and rules. The Board is empowered, by notification, to make regulations consistent with the Act and the rules made thereunder for carrying out the provisions of the Act. The power is administrative and subordinate in nature, and is confined to regulations operating within the framework of the Act and the rules already prescribed under it.
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                                Regulations-making power under GST law is confined to notifications consistent with the Act and rules.

                                The Board is empowered, by notification, to make regulations consistent with the Act and the rules made thereunder for carrying out the provisions of the Act. The power is administrative and subordinate in nature, and is confined to regulations operating within the framework of the Act and the rules already prescribed under it.


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