Section 23:
General power to make regulations.
The Board may, by notification, make regulations
consistent with this Act and the rules made thereunder to carry out the purposes of this Act.
Act Number: 14
Act Name: The Union Territory Goods and Services Tax Act, 2017
Year: 2017
Enactment Date: 2017-04-12
Long Title: An Act to make a provision for levy and collection of tax on intra-State supply of goods or services or both by the Union territories and for matters connected therewith or incidental thereto.
Ministry: Ministry of Finance
Department: Department of Revenue