Power of Government to make Rules & Regulations [Section 164 & 165]

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..... les [ Section 164 ] Such section empowers the Government to make rules on the recommendations of the GST Council for carrying out the provisions of the Act. The Government may make rules for all or an .....

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..... rd to make regulations [ Section 165 ] Section 165 empowers the Board to make regulations consistent with the Act and the rules made thereunder to carry out the provisions of the Act. Thus, while the .....

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