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        GST

        Rule 2 - Adaptation of Central Goods and Services Tax Rules, 2017

        Goods and Services Tax Compensation Cess Rules, 2017

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        Adaptation of CGST Rules applies mutatis mutandis to Compensation Cess Rules with name substitution and specified omissions. The Central Goods and Services Tax Rules, 2017 apply mutatis mutandis to the Goods and Services Tax Compensation Cess Rules, 2017 with modifications: rule 1's references to the parent Rules are replaced by references to the Compensation Cess Rules, and rules 3 to 7 and rules 117 to 120 of the parent Rules are omitted from adaptation.
                          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.

                                Adaptation of CGST Rules applies mutatis mutandis to Compensation Cess Rules with name substitution and specified omissions.

                                The Central Goods and Services Tax Rules, 2017 apply mutatis mutandis to the Goods and Services Tax Compensation Cess Rules, 2017 with modifications: rule 1's references to the parent Rules are replaced by references to the Compensation Cess Rules, and rules 3 to 7 and rules 117 to 120 of the parent Rules are omitted from adaptation.


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