Authority functions under Tripura GST rules are revised, with specified rules omitted and the Authority definition updated. The Tripura State Goods and Services Tax Rules amendment, effective from 1 December 2022, omits rules 122, 124, 125, 134 and 137 concerning the Authority associated with section 171 of the Act. It revises rule 127 by replacing references to the Authority's 'Duties' with its 'Functions' and states that the Authority shall discharge specified functions. The Explanation is amended to define 'Authority' as the Authority notified under section 171(2) of the Act.
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Authority functions under Tripura GST rules are revised, with specified rules omitted and the Authority definition updated.
The Tripura State Goods and Services Tax Rules amendment, effective from 1 December 2022, omits rules 122, 124, 125, 134 and 137 concerning the Authority associated with section 171 of the Act. It revises rule 127 by replacing references to the Authority's "Duties" with its "Functions" and states that the Authority shall discharge specified functions. The Explanation is amended to define "Authority" as the Authority notified under section 171(2) of the Act.
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