Directorate name substitution in GST Rules updates 'Safeguards' to 'Anti profiteering', altering administrative designation by notification. The amendment substitutes the nomenclature Directorate General of Safeguards with Directorate General of Anti profiteering in rules 125, 129, 130(2), 131, 132(1) and 133 of the Jammu and Kashmir Goods and Services Tax Rules, 2017, effected under section 164 of the Act and given retrospective effect from the commencement date stated in the notification.