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<h1>Integrated Goods and Services Tax enables central rulemaking for place of supply, apportionment, refunds and input tax transfers across jurisdictions.</h1> Clause 22 authorises the Central Government to make rules on collection, determination of place of supply, apportionment where supplies span multiple States or Union territories, refund and bond procedures, apportionment and settlement of tax funds, transfer of input tax credit, and refund of wrongfully collected tax; Clause 23 empowers the Board to make regulations on matters required to be specified by regulation, with both delegations characterised as routine administrative delegations to address procedural detail.
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