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Section 23 - Integrated Goods and Services Tax Act, 2017
The Integrated Goods and Services Tax Act, 2017
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.
Related Sections
- Section 20: Application of provisions of Central Goods and Services Tax Act
- Section 24: Laying of rules, regulations and notifications
- Section 10: Place of supply of goods other than supply of goods imported into, or exported from India
- Section 12: Place of supply of services where location of supplier and recipient is in India
- Section 6: Power to grant exemption from tax
Related Acts
* Only for reference.