Section 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.
Act Number: 13
Act Name: The Integrated 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 inter-State supply of goods or services or both by the Central Government and for matters connected therewith or incidental thereto.
Ministry: Ministry of Finance
Department: Department of Revenue