1. In this Schedule, reference to a “tariff item”, “heading”, “sub-heading” and “Chapter”, wherever they occur, shall mean respectively a tariff item, heading, sub-heading and Chapter in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975).

Provided that no order shall be made under this section after the expiry of 1 [five years] from the commencement of this Act.

Every rule made under this Act by the Central Government shall be laid, as soon as may be after it is made, before each House of Parliament,

(b) furnish such returns in such forms, along with the returns to be filed under the Central Goods and Services Tax Act; and