The Integrated Goods and Services Tax Act

# 23 Power to make regulations

The Board may, by notification, make regulations consistent with this Act and the rules made thereunder to carry out the provisions of this Act.

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All sections

Tax wrongfully collected and paid to Central Government or State Government

Application of provisions of Central Goods and Services Tax Act

Import of services made on or after the appointed day

Power to make rules

Laying of rules, regulations and notifications

Removal of difficulties

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