TaxTMI 
TaxTMI 
I wanted to know strictly legally speaking what is the difference between rules and regulations ?
Difference between Rules and regulations
09 Feb 2022 
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Statutory force of delegated legislation: delegated rules and regulations must conform to the parent Act or be void.
Rules under section 156 are made by the Central Government and placed before Parliament, while regulations under section 157 are made by the Board (CBIC) without parliamentary placement; both, when framed within the enabling power and consistent with the parent Act, may possess statutory force, but any delegated provision that exceeds the rulemaking authority, conflicts with the Act, or imposes penalties beyond statutory authorization will be ultra vires. (AI Summary)
Rules under section 156 are made by the Central Government and placed before Parliament, while regulations under section 157 are made by the Board (CBIC) without parliamentary placement; both, when framed within the enabling power and consistent with the parent Act, may possess statutory force, but any delegated provision that exceeds the rulemaking authority, conflicts with the Act, or imposes penalties beyond statutory authorization will be ultra vires. (AI Summary)