Title substitution of Director General clarifies anti profiteering authority reference across GST rules, altering relevant rule provisions. The Maharashtra GST Rules amend rules 129 to 133 by substituting references to the Director General of Safeguards with the Director General of Anti profiteering, thereby standardising the designated authority referenced in those provisions; the amendment is promulgated under section 164 and given retrospective effect from the notified commencement date.
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Provisions expressly mentioned in the judgment/order text.
Title substitution of Director General clarifies anti profiteering authority reference across GST rules, altering relevant rule provisions.
The Maharashtra GST Rules amend rules 129 to 133 by substituting references to the Director General of Safeguards with the Director General of Anti profiteering, thereby standardising the designated authority referenced in those provisions; the amendment is promulgated under section 164 and given retrospective effect from the notified commencement date.
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