GST Rules amendment clarifies the Authority's functions and omits several specified procedural rules effective upon commencement. Amendment omits specified rules of the Tamil Nadu GST Rules and revises rule 127 by replacing the heading 'Duties' with Functions and substituting duty language with 'The authority shall discharge the following functions, namely:-'. The Explanation's clause (a) is substituted to define Authority as the Authority notified under sub section (2) of section 171 of the Act.
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Provisions expressly mentioned in the judgment/order text.
GST Rules amendment clarifies the Authority's functions and omits several specified procedural rules effective upon commencement.
Amendment omits specified rules of the Tamil Nadu GST Rules and revises rule 127 by replacing the heading "Duties" with Functions and substituting duty language with "The authority shall discharge the following functions, namely:-". The Explanation's clause (a) is substituted to define Authority as the Authority notified under sub section (2) of section 171 of the Act.
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