Amendment to GST rules changes duties to functions, omits specific rules and revises the Authority definition. Amendment to the Jammu and Kashmir Goods and Service Tax Rules, 2017 declares the rules deemed in force from 1st December, 2022; omits rules 122, 124, 125, 134 and 137; revises rule 127 by changing the marginal heading from 'Duties' to Functions and substituting text to state that the Authority shall discharge specified functions; and substitutes clause (a) in the Explanation after rule 137 to define Authority as the body notified under sub section (2) of section 171 of the Act.
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Provisions expressly mentioned in the judgment/order text.
Amendment to GST rules changes duties to functions, omits specific rules and revises the Authority definition.
Amendment to the Jammu and Kashmir Goods and Service Tax Rules, 2017 declares the rules deemed in force from 1st December, 2022; omits rules 122, 124, 125, 134 and 137; revises rule 127 by changing the marginal heading from "Duties" to Functions and substituting text to state that the Authority shall discharge specified functions; and substitutes clause (a) in the Explanation after rule 137 to define Authority as the body notified under sub section (2) of section 171 of the Act.
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