Application of Central GST Rules extends their procedures to integrated tax for carrying out specified IGST provisions. The Central Goods and Services Tax Rules, 2017 apply in relation to integrated tax for carrying out the provisions specified in section 20 of the Integrated Goods and Services Tax Act, 2017, so far as may be, thereby making the Central GST procedural framework the default mechanism for implementing the specified IGST provisions unless contextual differences require otherwise.