GST rule amendments recharacterise duties as functions and redefine the notified authority, effective from the stated commencement date. Amendment revises state GST rules effective 1 December 2022 by omitting specified rules, replacing the marginal heading 'Duties' with 'Functions' and changing duty-imposing wording to require the authority to 'discharge the following functions', and substituting the Explanation to define the notified authority under the Act.
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Provisions expressly mentioned in the judgment/order text.
GST rule amendments recharacterise duties as functions and redefine the notified authority, effective from the stated commencement date.
Amendment revises state GST rules effective 1 December 2022 by omitting specified rules, replacing the marginal heading "Duties" with "Functions" and changing duty-imposing wording to require the authority to "discharge the following functions", and substituting the Explanation to define the notified authority under the Act.
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