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Central_Goods_and_Services_Tax_rule_2017

Section / Rule Number Content


1 Short title, commencement and extent
2.Definitions
2A Interpretation of certain words and expressions
3.Definitions of company, existing company, Private company and public company
4.Meaning of holding company and subsidiary
4A Public financial institutions
5. Meaning of officer who is in default
6. Meaning of "relative"
7 Interpretation of person in accordance with whose directions or instructions directors are accustomed to act
8. Power of Central Government.to declare the establishment not to be a branch office
9 Act to override memorandum, articles, etc
10 Jurisdiction of Courts
10A Constitution of tribunal
10B Procedure of tribunal
10C Powers of tribunal
10D Appeals against decisions, etc., of the tribunal

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