Section 23 of IGST Act 2017: Power to Make Regulations

Section 23: “Power to Make Regulations” (IGST Act, 2017)

Provisions under Section 23 of the Integrated Goods and Services Tax (IGST) Act, 2017 relating to “Power to Make Regulations”, are as under:

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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