GST rule amendments revise Authority functions, omit specified procedural rules, and redefine Authority under central law. The amendment omits certain specified rules, replaces the marginal heading in rule 127 from 'Duties' to 'Functions' and substitutes duty-oriented wording with a functions-based formulation. The Explanation is revised to redefine 'Authority' to mean the Authority notified under the corresponding provision of the Central Goods and Services Tax Act, aligning state rule terminology with the central statutory reference.
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GST rule amendments revise Authority functions, omit specified procedural rules, and redefine Authority under central law.
The amendment omits certain specified rules, replaces the marginal heading in rule 127 from "Duties" to "Functions" and substitutes duty-oriented wording with a functions-based formulation. The Explanation is revised to redefine "Authority" to mean the Authority notified under the corresponding provision of the Central Goods and Services Tax Act, aligning state rule terminology with the central statutory reference.
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