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    <title>Power of Government to make rules.</title>
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    <description>Section 164 empowers the State Government, on the Council&#039;s recommendation, to make rules for implementing the Jharkhand GST Act and prescribing matters under the Act; it allows rules to have retrospective effect not earlier than the Act&#039;s commencement and permits rules to provide for penal consequences for contraventions up to the amount specified in the statute.</description>
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      <description>Section 164 empowers the State Government, on the Council&#039;s recommendation, to make rules for implementing the Jharkhand GST Act and prescribing matters under the Act; it allows rules to have retrospective effect not earlier than the Act&#039;s commencement and permits rules to provide for penal consequences for contraventions up to the amount specified in the statute.</description>
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