Alignment with Central GST Rules: state rules amended to adopt Central provisions for Authority constitution and governance. The Rules amend specific provisions to align state procedures with the Central Goods and Services Tax Rules: omitting specified wording in rule 117(2)(c)(iv); expanding rule 119 to include stocks held by a principal and job-worker and to reference section 141; and substituting rules governing the constitution of the Authority, Standing Committee and Screening Committee, appointment and terms of the Chairman and Members, Secretary to the Authority, methodology and procedure, and tenure so they operate in accordance with the corresponding Central GST Rules.
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.
Alignment with Central GST Rules: state rules amended to adopt Central provisions for Authority constitution and governance.
The Rules amend specific provisions to align state procedures with the Central Goods and Services Tax Rules: omitting specified wording in rule 117(2)(c)(iv); expanding rule 119 to include stocks held by a principal and job-worker and to reference section 141; and substituting rules governing the constitution of the Authority, Standing Committee and Screening Committee, appointment and terms of the Chairman and Members, Secretary to the Authority, methodology and procedure, and tenure so they operate in accordance with the corresponding Central GST Rules.
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