https://www.taxtmi.com/acts?id=24041 Section 164 authorizes the Government, on Council recommendation and by notification, to make rules to implement the Act, including rules on any matter the Act contemplates. The provision permits delegated legislation to have retrospective effect up to the Act's commencement and allows rules to provide for a specified penalty for contraventions. en-us Mon, 27 Mar 2017 17:27:24 +0530 Fri, 03 Oct 2025 15:32:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=24041 Section 164 authorizes the Government, on Council recommendation and by notification, to make rules to implement the Act, including rules on any matter the Act contemplates. The provision permits delegated legislation to have retrospective effect up to the Act's commencement and allows rules to provide for a specified penalty for contraventions. Act-Rules GST Mon, 27 Mar 2017 17:27:24 +0530 https://www.taxtmi.com/acts?id=24041