Important Keyword: rule 1, Rule 2.
Table of Contents
GST Rule 2. Adaptation of Central Goods and Services Tax Rules, 2017.-
(1) The Central Goods and Services Tax Rules, 2017 shall, mutatis mutandis, apply, subject to the following modifications, namely:-
(a) in rule 1,-
(i) for the words and figures “Central Goods and Services Tax Rules, 2017”, the words and figures, “Goods and Services Tax Compensation Cess Rules, 2017” shall be substituted;
(b) rules 3 to 7shall be omitted;
(c) rules 117 to 120 shall be omitted.
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