Rule 1 - Short title, extent and commencement - Anti - profiteering Rules, 2017

Anti-profiteering Rules, 2017 In exercise of the powers conferred by section 164 read with section 171 of the Central Goods and Services Tax Act, 2017(12 of 2017) the Central Government hereby makes the following rules, namely :- 1. Short title, extent and commencement.- (1) These rules may be called the Anti-profiteering Rules, 2017. (2) They extend to the whole of India except the State of Jammu and Kashmir. (3) They shall come into force on the date of their publication in the Official gazette.